INTERMEDIARYED: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- INTERMEDIARYED (EIN 42-0841485)
- Tax period
- 2019-09-01 to 2020-08-31
- Filed
- 2021-07-09
- IRS object ID
- 202141909349300839
- Schema version
- 2019v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-07-09T16:48:58-05:00 | ReturnTs |
| Tax Period End | 2020-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 FIRST ST SE STE 800 | AddressLine1Txt |
| City | CEDAR RAPIDS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 524011512 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420841485 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ACTI | BusinessNameControlTxt |
| Phone | 3193371000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 168 | AddressLine1Txt |
| City | IOWA CITY | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 522430168 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CURT YEDLIK | PersonNm |
| Person Title | INTERIM CFO | PersonTitleTxt |
| Phone | 3193371000 | PhoneNum |
| Signature | 2021-07-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CARLEY LANE | PreparerPersonNm |
| PTIN | P00982177 | PTIN |
| Phone | 3192985333 | PhoneNum |
| Preparation | 2021-07-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JANET GODWIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 168 | AddressLine1Txt |
| City | IOWA CITY | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 522430168 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $924,235,756 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ACT.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1960 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | HELPING PEOPLE ACHIEVE EDUCATION AND WORKPLACE SUCCESS | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 1270 | TotalEmployeeCnt |
| Total Volunteers | 675 | TotalVolunteersCnt |
| Total Gross UBI | $454,706 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$719,432 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $375,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $322,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $288,361,287 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $190,143,135 | CYProgramServiceRevenueAmt |
| PY Investment Income | $13,564,911 | PYInvestmentIncomeAmt |
| CY Investment Income | $50,229,341 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $302,301,198 | PYTotalRevenueAmt |
| CY Total Revenue | $240,694,476 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $907,875 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,530,864 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $136,871,690 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $132,226,361 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $199,371,204 | PYOtherExpensesAmt |
| CY Other Expenses | $167,517,251 | CYOtherExpensesAmt |
| PY Total Expenses | $337,150,769 | PYTotalExpensesAmt |
| CY Total Expenses | $301,274,476 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$34,849,571 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$60,580,000 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $568,415,093 | TotalAssetsBOYAmt |
| Total Assets EOY | $448,903,923 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $169,406,965 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $189,632,330 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $399,008,128 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $259,271,593 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ACT, INC. (ACT) WAS ESTABLISHED AS A CORPORATION NOT FOR PECUNIARY PROFIT UNDER THE LAWS OF THE STATE OF IOWA ON AUGUST 23, 1960. THE PURPOSE AND MISSION OF ACT IS TO ADVANCE EDUCATION BY PROVIDING PROGRAMS, SERVICES, AND CONDUCTING RESEARCH THAT ASSISTS: A) INDIVIDUALS PLANNING AND PURSUING EDUCATION AND TRAINING, B) EDUCATORS DELIVERING INSTRUCTION AND TRAINING, AND C) POLICY MAKERS CONCERNED WITH ENSURING THAT INDIVIDUALS ARE READY FOR EDUCATION AND WORKPLACE SUCCESS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $246,730,213 | ExpenseAmt |
| Grant | $1,405,235 | GrantAmt |
| Revenue | $174,539,179 | RevenueAmt |
| Desc | EDUCATION ASSESSMENT PROGRAM - ACT'S EDUCATION ASSESSMENT PROGRAM IS DESIGNED AND DEVELOPED TO INFORM INDIVIDUALS (AND THOSE HELPING THEM) ABOUT THE KNOWLEDGE AND SKILLS NEEDED FOR SUCCESS IN EDUCATION AND EVENTUALLY CAREER. INFORMATION RESULTING FROM THE ADMINISTRATION OF THE ASSESSMENTS ENABLE INDIVIDUALS TO PREPARE THEMSELVES FOR A NEXT LEVEL OF EDUCATION AND/OR TRAINING. THE ASSESSMENTS PROVIDE EDUCATORS AND TRAINERS WITH INFORMATION USEFUL IN GUIDING THEIR TEACHING AND INSTRUCTION. COLLECTIVELY, DATA RESULTING FROM THE ADMINISTRATION OF THE ASSESSMENTS FACILITATES RESEARCH ON EFFECTIVE EDUCATIONAL PRACTICES OF VALUE TO NATIONAL, STATE AND LOCAL EDUCATORS AND POLICY MAKERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $22,057,899 | ExpenseAmt |
| Grant | $125,629 | GrantAmt |
| Revenue | $15,603,956 | RevenueAmt |
| Desc | WORKFORCE DEVELOPMENT ASSESSMENT PROGRAM - ACT'S WORKFORCE DEVELOPMENT ASSESSMENT PROGRAM IS COMPLEMENTARY OF ITS EDUCATION ASSESSMENT PROGRAM IN THAT IT FOCUSES ON HELPING INDIVIDUALS TO ACQUIRE THE SKILLS THAT THEY NEED FOR SUCCESS IN THE WORKPLACE. THE PROGRAM IS A COMPONENT PART OF THE OVERALL EDUCATION PROCESS AND HELPS INDIVIDUALS TO UNDERSTAND THE SKILLS THEY WILL NEED TO BE READY FOR WORKPLACE RELATED EDUCATION AND TRAINING PROGRAMS. THE ASSESSMENTS ARE USED WIDELY BY EDUCATORS AND TRAINERS TO PRESCRIBE AND PROVIDE INSTRUCTIONAL INTERVENTIONS FOR THOSE INDIVIDUALS. COLLECTIVELY, DATA RESULTING FROM THE ADMINISTRATION OF THE ASSESSMENTS ENABLES RESEARCH ON NATIONAL, STATE, AND REGIONAL SKILL GAPS IN THE LABOR POOL AND FACILITATES DECISIONS AND STRATEGIES FOR ADDRESSING THEM. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $268,788,112 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 14613 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1270 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | AS | ForeignCountryCd |
| Foreign Country | CH | ForeignCountryCd |
| Foreign Country | KS | ForeignCountryCd |
| Foreign Country | ID | ForeignCountryCd |
| Foreign Country | NL | ForeignCountryCd |
| Foreign Country | HK | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CURT D YEDLIK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3193371000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 ACT DRIVE | AddressLine1Txt |
| City | IOWA CITY | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 522430168 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| MARTEN ROORDA | |||||||||
| CEO/DIRECTOR (PART-YEAR) | 40.00 | 2.00 | Yes (X) | Yes (X) | $805,413 | $0 | $107,636 | ||
| THOMAS J GOEDKEN | |||||||||
| FINANCIAL ADVISOR/CONSULTANT | 40.00 | 2.00 | $569,100 | $0 | $28,111 | Yes (X) | |||
| SUZANA DELANGHE | |||||||||
| CHIEF COMMERCIAL OFFICER | 40.00 | 2.00 | $536,024 | $0 | $33,601 | Yes (X) | |||
| ANGELA MCALLISTER | |||||||||
| SR. VP RESEARCH | 41.00 | $467,127 | $0 | $37,842 | Yes (X) | ||||
| WAYNE CAMARA | |||||||||
| HORACE MANN CHAIR | 40.00 | $438,340 | $0 | $28,522 | Yes (X) | ||||
| ROBERT S BLOCK | |||||||||
| VP CORPORATE DEVELOPMENT | 40.00 | $424,919 | $0 | $49,718 | Yes (X) | ||||
| ALINA VON DAVIER | |||||||||
| SR. VICE PRESIDENT | 40.00 | $419,644 | $0 | $26,393 | Yes (X) | ||||
| JANET E GODWIN | |||||||||
| COO/INTERIM CEO (EFF. 05/28/20) | 40.00 | Yes (X) | Yes (X) | $401,291 | $0 | $44,250 | |||
| SANTONU JANA | |||||||||
| CFO/TREASURER (PART-YEAR) | 40.00 | Yes (X) | $374,639 | $0 | $32,532 | ||||
| DAVID KUNTZ | |||||||||
| PRINCIPAL ADVISOR | 40.00 | $359,084 | $0 | $40,187 | Yes (X) | ||||
| LUCAS KUHLMANN | |||||||||
| CTO/INTERIM CFO (EFF. 04/16/20) | 40.00 | Yes (X) | $333,937 | $0 | $65,928 | ||||
| DONNA MATOVINOVIC | |||||||||
| SR. VP TEST DEVLOPMENT | 40.00 | $329,150 | $0 | $30,216 | Yes (X) | ||||
| JOHN COONEY | |||||||||
| SECRETARY | 40.00 | 2.00 | Yes (X) | $319,390 | $0 | $48,521 | |||
| CHAD P WICK | |||||||||
| CHAIRMAN OF THE BOARD | 10.00 | Yes (X) | Yes (X) | $85,000 | $0 | $0 | |||
| THOMAS G ROTHERHAM | |||||||||
| DIRECTOR | 11.00 | Yes (X) | $82,519 | $0 | $0 | ||||
| DANIEL A DOMENECH | |||||||||
| DIRECTOR | 6.00 | Yes (X) | $72,407 | $0 | $0 | ||||
| ANTHONY MILLER | |||||||||
| DIRECTOR | 3.00 | Yes (X) | $68,000 | $0 | $0 | ||||
| WALTER C BUMPHUS | |||||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $55,500 | $0 | $0 | |||
| VIVIEN STEWART TEITELBAUM | |||||||||
| DIRECTOR | 3.00 | Yes (X) | $53,000 | $0 | $0 | ||||
| KAREN CATOR | |||||||||
| DIRECTOR | 3.00 | Yes (X) | $49,000 | $0 | $0 | ||||
| ROBERT M BERDAHL | |||||||||
| DIRECTOR | 3.00 | Yes (X) | $48,000 | $0 | $0 | ||||
| JOSEPH A AGUERREBERE JR | |||||||||
| DIRECTOR | 3.00 | Yes (X) | $48,000 | $0 | $0 | ||||
| JULIUS W MUIS | |||||||||
| DIRECTOR | 5.00 | Yes (X) | $48,000 | $0 | $0 | ||||
| EDUARDO J PADRON | |||||||||
| DIRECTOR | 4.00 | Yes (X) | $48,000 | $0 | $0 | ||||
| DEB DELISLE | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $48,000 | $0 | $0 | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $6,483,484 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $573,457 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 393 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| NCS PEARSON | |||||
| 2510 N DODGE ST | IOWA CITY | IA | 52245 | COMPUTER PROCESSING | $23,984,703 |
| KELLY SERVICES INC | |||||
| 1212 SOLUTIONS CTR | CHICAGO | IL | 60677 | TEMPORARY LABOR | $12,529,552 |
| FEDEX CORPORATION | |||||
| PO BOX 94515 | PALATINE | IL | 60094 | DELIVERY SERVICES | $5,787,323 |
| AMAZON WEB SERVICES LLC | |||||
| PO BOX 84023 | SEATTLE | WA | 98124 | DATA PROCESSING | $5,722,567 |
| SHEPPARD MULLIN RICHTER AND HAMPTON LLP | |||||
| 333 S HOPE ST | LOS ANGELES | CA | 90071 | LEGAL SERVICES | $3,364,302 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 161 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $322,000 | AllOtherContributionsAmt |
| Total Contributions | $322,000 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| EDUCATIONAL ASSESSMENT | 611710 | $174,539,179 | $174,539,179 | |
| WORKFORCE DEVELOPMENT | 541900 | $15,603,956 | $15,149,250 | $454,706 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $190,143,135 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,180,329 | TotalRevenueColumnAmt |
| Exclusion | $6,180,329 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $727,590,292 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $683,053,950 | SecuritiesAmt |
| Other | $487,330 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $44,536,342 | SecuritiesAmt |
| Other | -$487,330 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $44,049,012 | TotalRevenueColumnAmt |
| Exclusion | $44,049,012 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $240,694,476 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $189,688,429 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $454,706 | UnrelatedBusinessRevenueAmt |
| Exclusion | $50,229,341 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,530,864 | TotalAmt |
| Program Services | $1,530,864 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,877,583 | TotalAmt |
| Program Services | $3,159,417 | ProgramServicesAmt |
| Management And General | $2,718,166 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,071,374 | TotalAmt |
| Program Services | $91,851,053 | ProgramServicesAmt |
| Management And General | $11,220,321 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,289,394 | TotalAmt |
| Program Services | $6,360,561 | ProgramServicesAmt |
| Management And General | $928,833 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,591,466 | TotalAmt |
| Program Services | $5,870,005 | ProgramServicesAmt |
| Management And General | $2,721,461 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,396,544 | TotalAmt |
| Program Services | $6,628,379 | ProgramServicesAmt |
| Management And General | $768,165 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,312,868 | TotalAmt |
| Program Services | $61,237 | ProgramServicesAmt |
| Management And General | $7,251,631 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $389,441 | TotalAmt |
| Management And General | $389,441 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $299,081 | TotalAmt |
| Program Services | $299,081 | ProgramServicesAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $682,083 | TotalAmt |
| Management And General | $682,083 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,621,978 | TotalAmt |
| Program Services | $62,054,888 | ProgramServicesAmt |
| Management And General | $1,567,090 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,344,920 | TotalAmt |
| Program Services | $2,245,963 | ProgramServicesAmt |
| Management And General | $98,957 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,746,886 | TotalAmt |
| Program Services | $19,941,354 | ProgramServicesAmt |
| Management And General | $805,532 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,117,589 | TotalAmt |
| Program Services | $12,091,765 | ProgramServicesAmt |
| Management And General | $1,025,824 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $235,285 | TotalAmt |
| Program Services | $235,285 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,831,657 | TotalAmt |
| Program Services | $3,426,746 | ProgramServicesAmt |
| Management And General | $404,911 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,066,489 | TotalAmt |
| Program Services | $2,849,377 | ProgramServicesAmt |
| Management And General | $217,112 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,273,245 | TotalAmt |
| Program Services | $1,098,969 | ProgramServicesAmt |
| Management And General | $174,276 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,565,391 | TotalAmt |
| Program Services | $2,565,391 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,268,691 | TotalAmt |
| Program Services | $16,794,216 | ProgramServicesAmt |
| Management And General | $474,475 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $821,221 | TotalAmt |
| Management And General | $821,221 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| TEST ADMINISTRATION | $22,923,026 | $22,923,026 | |
| ACCRETION EXPENSE | $5,151,258 | $5,151,258 | $0 |
| BAD DEBTS | $1,010,487 | $1,010,487 | |
| MEMBERSHIP FEES | $603,113 | $406,544 | $196,569 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $252,542 | TotalAmt |
| Program Services | $232,246 | ProgramServicesAmt |
| Management And General | $20,296 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $301,274,476 | TotalAmt |
| Program Services | $268,788,112 | ProgramServicesAmt |
| Management And General | $32,486,364 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,603,818 | BOYAmt |
| EOY | $37,738,969 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,561,679 | BOYAmt |
| EOY | $11,298,799 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,113,100 | BOYAmt |
| EOY | $13,315,376 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,602,864 | BOYAmt |
| EOY | $5,350,360 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,499,775 | BOYAmt |
| EOY | $5,878,852 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $111,045,277 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $55,260,927 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,805,283 | BOYAmt |
| EOY | $55,784,350 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $279,734,572 | BOYAmt |
| EOY | $178,208,414 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$27,902,038 | BOYAmt |
| EOY | -$41,852,328 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,144,748 | BOYAmt |
| EOY | $106,513,275 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,138,872 | BOYAmt |
| EOY | $41,072,059 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,112,420 | BOYAmt |
| EOY | $35,595,797 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $568,415,093 | BOYAmt |
| EOY | $448,903,923 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,546,778 | BOYAmt |
| EOY | $55,583,270 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,954,504 | BOYAmt |
| EOY | $36,438,026 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,510,000 | BOYAmt |
| EOY | $22,625,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $41,922,587 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,395,683 | BOYAmt |
| EOY | $33,063,447 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $169,406,965 | BOYAmt |
| EOY | $189,632,330 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $398,677,102 | BOYAmt |
| EOY | $258,932,912 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $331,026 | BOYAmt |
| EOY | $338,681 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $399,008,128 | BOYAmt |
| EOY | $259,271,593 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $568,415,093 | BOYAmt |
| EOY | $448,903,923 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$60,580,000 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$35,222,381 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$43,934,154 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $130,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $431,249 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $375,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $322,000 | CurrentTaxYearAmt |
| Total | $1,258,249 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $340,397,936 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $332,322,393 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $309,583,269 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $287,704,567 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $189,688,429 | CurrentTaxYearAmt |
| Total | $1,459,696,594 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $340,397,936 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $332,452,393 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $310,014,518 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $288,079,567 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $190,010,429 | CurrentTaxYearAmt |
| Total | $1,460,954,843 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,330,491 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,419,649 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,245,461 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,990,087 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $605,632 | CurrentTaxYearAmt |
| Total | $51,591,320 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $29,050,661 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,536,340 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,828,912 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,070,600 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,458,649 | CurrentTaxYearAmt |
| Total | $128,945,162 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $50,381,152 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,955,989 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,074,373 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,060,687 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,064,281 | CurrentTaxYearAmt |
| Total | $180,536,482 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,280,418,361 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,606,472 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,203,709 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,505,225 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,864,194 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,180,329 | CurrentTaxYearAmt |
| Total | $39,359,929 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,606,472 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,203,709 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,505,225 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,864,194 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,180,329 | CurrentTaxYearAmt |
| Total | $39,359,929 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $348,004,408 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $341,656,102 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $317,519,743 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $296,943,761 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $196,190,758 | CurrentTaxYearAmt |
| Total | $1,500,314,772 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.85340 | PublicSupportCY509Pct |
| Public Support PY509 | 0.83710 | PublicSupportPY509Pct |
| Investment Income CY | 0.02620 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02420 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $299,623 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $299,623 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | ACT HAS CERTAIN EMPLOYEES LOCATED IN WASHINGTON, D.C. THAT ARE REGISTERED LOBBYISTS. IN ADDITION, ACT CONTRACTED WITH LOBBYING FIRMS DURING THE YEAR TO ASSIST IN MONITORING FEDERAL AND STATE LEGISLATIVE ACTIVITY AND HELPING TO STRENGTHEN ACT'S RELATIONSHIPS WITHIN EACH STATE CONCERNING ACT INITIATIVES AND PROGRAMS. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,863,383 | OtherCostOrOtherBasisAmt |
| Book Value | $9,863,383 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $55,441,221 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,625,858 | DepreciationAmt |
| Book Value | $28,815,363 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,619,362 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,826,888 | DepreciationAmt |
| Book Value | $14,792,474 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,034,892 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,808,181 | DepreciationAmt |
| Book Value | $2,226,711 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $86,419 | OtherCostOrOtherBasisAmt |
| Book Value | $86,419 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $55,784,350 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| PRIVATE EQUITY INVESTMENTS | $8,512,597 | C |
| INVESTMENT IN FOREIGN SUBSIDIARIES | -$6,135,626 | C |
| INVESTMENT IN PROFESSIONAL EXAMINATION SERVICE | $1,099,281 | C |
| INVESTMENT IN NRCCUA, LLC | $103,046,745 | C |
| INVESTMENT IN ACT EDUCATION ASSESSMENT SERVICES | -$9,722 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $106,513,275 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ACCRUED INTEREST | $583,853 |
| INCOME TAXES RECEIVABLE | $1,390 |
| BOND ISSUE COSTS | $391,910 |
| RETIREMENT ACCOUNTS | $2,415,873 |
| SOFTWARE AND SOFTWARE DEVELOPMENT COSTS | $16,502,771 |
| INSURANCE RECOVERY RECEIVABLE | $15,700,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $35,595,797 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| POST RETIREMENT BENEFIT PLAN OBLIGATIONS | $2,490,873 |
| OTHER CONTINGENT CONSIDERATION PAYABLE | $14,572,574 |
| CLASS ACTIONS SETTLEMENT PAYABLE | $16,000,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $33,063,447 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FIN 48 FOOTNOTE FROM AUDITED FINANCIAL REPORT: ACT, PROEXAM, AND ACT EDUCATION ASSESSMENT SERVICES, INC. ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES AND FILE FORMS 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. ACT HAS CERTAIN REVENUE FROM PROGRAMS AND SERVICES THAT, BY VIRTUE OF A 1980 AGREEMENT WITH THE INTERNAL REVENUE SERVICE (IRS), IS DEEMED TO BE UNRELATED TO ITS TAX-EXEMPT PURPOSE AND, THEREFORE, MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAX. THE ENTITIES CONSOLIDATED INTO ACT INTERNATIONAL B.V. ARE NOT DIRECTLY SUBJECT TO U.S. INCOME TAX AND SUCH INCOME AND LOSS OF SUCH FOREIGN ENTITIES ARE NOT INCLUDED IN THE U.S. TAXABLE INCOME OF ACT. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX EXEMPT STATUS AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBI. AS OF AUGUST 31, 2020 AND 2019, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY AND ANY AMOUNTS OWED RELATED TO UBI ARE IMMATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS AS A WHOLE. FORMS 990 AND 990-T FILED BY ACT ARE SUBJECT TO EXAMINATION BY THE IRS UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF EACH RETURN. FORMS 990 AND 990-T FILED BY ACT ARE NO LONGER SUBJECT TO EXAMINATION FOR THE YEARS ENDED AUGUST 31, 2016 AND PRIOR, AND FORMS 990 AND 990-T FILED BY PROEXAM ARE NO LONGER SUBJECT TO EXAMINATION FOR THE YEARS ENDED DECEMBER 31, 2016 AND PRIOR. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (10 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | PROGRAM SERVICES | TESTING SERVICES | $278,019 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | TESTING SERVICES | $6,212,658 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | TESTING SERVICES | $887,523 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | PROGRAM SERVICES | TESTING SERVICES | $96,237 |
| NORTH AMERICA | 0 | 0 | PROGRAM SERVICES | TESTING SERVICES | $2,732,072 |
| RUSSIA AND NEIGHBORING STATES | 0 | 0 | PROGRAM SERVICES | TESTING SERVICES | $288,712 |
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICES | TESTING SERVICES | $390,296 |
| SOUTH ASIA | 0 | 0 | PROGRAM SERVICES | TESTING SERVICES | $96,237 |
| SUB-SAHARAN AFRICA | 0 | 0 | PROGRAM SERVICES | TESTING SERVICES | $165,742 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM-RELATED INVESTMENTS | -$6,135,626 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $10,981,754 | SubtotalSpentAmt |
| Continuation Spent | -$5,969,884 | ContinuationSpentAmt |
| Total Spent | $5,011,870 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | Yes (1) | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3: | THE FOREIGN EXPENDITURES FOR PROGRAM SERVICES REPORTED IN COLUMN (F) RELATE TO THE ADMINISTRATION OF ACT ASSESSMENTS INTERNATIONALLY. ACT MAY HAVE OTHER FOREIGN EXPENDITURES IN THE REGIONS LISTED THAT SUPPORT THE PROGRAMS OF ACT'S FOREIGN SUBSIDIARIES. THESE AMOUNTS ARE NOT SEPARATELY TRACKED AND ARE NOT REFLECTED IN THE AMOUNTS REPORTED. FOREIGN INVESTMENTS IN FOREIGN SUBSIDIARIES ARE SHOWN AT NET ASSET VALUE RESULTING IN A NEGATIVE INVESTMENT VALUE IN COLUMN (F) FOR FISCAL YEAR ENDING 2020 DUE TO LIABILITIES EXCEEDING ASSETS. |
| PART III ACCOUNTING METHOD: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|
| UNITED WAY OF JOHNSON COUNTY | |||||||||
| 1150 5TH ST | CORALVILLE | IA | 52241 | 426062055 | 501(C)(3) | $42,015 | N/A | N/A | MATCHING CONTRIBUTION FOR UNITED WAY CAMPAIGN |
| ARENACO | |||||||||
| 900 1ST AVE | CORALVILLE | IA | 52441 | 814968896 | 501(C)(3) | $25,000 | N/A | N/A | COMMUNITY DEVELOPMENT PROJECT - SPONSORSHIP FOR CONSTRUCTION OF ARENA |
| IOWA CITY AREA DEVELOPMENT GROUP INCORPORATED | |||||||||
| 316 E COURT ST | IOWA CITY | IA | 52240 | 421234837 | 501(C)(6) | $45,000 | N/A | N/A | GENERAL OPERATING |
| ORCHESTRA IOWA INC | |||||||||
| 119 THIRD AVENUE SE | CEDAR RAPIDS | IA | 52401 | 420772544 | 501(C)(3) | $7,500 | N/A | N/A | GENERAL OPERATING |
| ACT EDUCATION ASSESSMENT SERVICES INC | |||||||||
| 500 ACT DRIVE | IOWA CITY | IA | 52243 | 831610170 | 501(C)(3) | $1,281,349 | N/A | N/A | GENERAL OPERATING |
| GRANTMAKERS FOR EDUCATION | |||||||||
| 700 SW 5TH AVE 4000 3RD FL | PORTLAND | OR | 97204 | 330919329 | 501(C)(3) | $10,000 | N/A | N/A | GENERAL OPERATING-STRENGTHEN PHILANTHROPY'S CAPACITY TO IMPROVE EDUCATIONAL OUTCOMES FOR ALL STUDENTS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 5 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ACT REVIEWS THE QUALIFICATIONS OF THOSE REQUESTING CONTRIBUTIONS TO ENSURE THAT THEY ARE NONPROFIT ORGANIZATIONS. ACT HAS CREATED AN EMPLOYEE COMMITTEE TO REVIEW ALL SUCH REQUESTS. REQUESTS UP TO $10,000 ARE APPROVED/DENIED BY THE COMMITTEE. REQUESTS OVER $10,000 ARE APPROVED/DENIED BY THE CEO. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARTEN ROORDA | ||||||||||||||
| CEO/DIRECTOR (PART-YEAR) | $675,767 | $0 | $112,465 | $0 | $17,181 | $0 | $84,284 | $0 | $23,352 | $0 | $913,049 | $0 | $0 | $0 |
| THOMAS J GOEDKEN | ||||||||||||||
| FINANCIAL ADVISOR/CONSULTANT | $51,877 | $0 | $0 | $0 | $517,223 | $0 | $25,200 | $0 | $2,911 | $0 | $597,211 | $0 | $0 | $0 |
| SUZANA DELANGHE | ||||||||||||||
| CHIEF COMMERCIAL OFFICER | $416,687 | $0 | $98,474 | $0 | $20,863 | $0 | $25,200 | $0 | $8,401 | $0 | $569,625 | $0 | $0 | $0 |
| ANGELA MCALLISTER | ||||||||||||||
| SR. VP RESEARCH | $311,309 | $0 | $43,527 | $0 | $112,291 | $0 | $19,099 | $0 | $18,743 | $0 | $504,969 | $0 | $0 | $0 |
| WAYNE CAMARA | ||||||||||||||
| HORACE MANN CHAIR | $373,510 | $0 | $38,305 | $0 | $26,525 | $0 | $25,200 | $0 | $3,322 | $0 | $466,862 | $0 | $0 | $0 |
| ROBERT S BLOCK | ||||||||||||||
| VP CORPORATE DEVELOPMENT | $286,323 | $0 | $133,632 | $0 | $4,964 | $0 | $25,200 | $0 | $24,518 | $0 | $474,637 | $0 | $0 | $0 |
| ALINA VON DAVIER | ||||||||||||||
| SR. VICE PRESIDENT | $336,838 | $0 | $59,961 | $0 | $22,845 | $0 | $25,200 | $0 | $1,193 | $0 | $446,037 | $0 | $0 | $0 |
| JANET E GODWIN | ||||||||||||||
| COO/INTERIM CEO (EFF. 05/28/20) | $325,972 | $0 | $57,981 | $0 | $17,338 | $0 | $29,616 | $0 | $14,634 | $0 | $445,541 | $0 | $0 | $0 |
| SANTONU JANA | ||||||||||||||
| CFO/TREASURER (PART-YEAR) | $305,343 | $0 | $47,606 | $0 | $21,690 | $0 | $24,756 | $0 | $7,776 | $0 | $407,171 | $0 | $0 | $0 |
| DAVID KUNTZ | ||||||||||||||
| PRINCIPAL ADVISOR | $265,617 | $0 | $8,000 | $0 | $85,467 | $0 | $22,985 | $0 | $17,202 | $0 | $399,271 | $0 | $0 | $0 |
| LUCAS KUHLMANN | ||||||||||||||
| CTO/INTERIM CFO (EFF. 04/16/20) | $283,574 | $0 | $48,893 | $0 | $1,470 | $0 | $45,200 | $0 | $20,728 | $0 | $399,865 | $0 | $0 | $0 |
| DONNA MATOVINOVIC | ||||||||||||||
| SR. VP TEST DEVLOPMENT | $257,002 | $0 | $47,638 | $0 | $24,510 | $0 | $23,462 | $0 | $6,754 | $0 | $359,366 | $0 | $0 | $0 |
| JOHN COONEY | ||||||||||||||
| SECRETARY | $267,803 | $0 | $47,490 | $0 | $4,097 | $0 | $24,760 | $0 | $23,761 | $0 | $367,911 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | ACT'S TRAVEL POLICY GENERALLY PROHIBITS FIRST CLASS TRAVEL AT ACT'S EXPENSE. THE POLICY DOES ALLOW LIMITED EXCEPTIONS FOR FIRST CLASS TRAVEL AT ACT'S EXPENSE UNDER CIRCUMSTANCES REQUIRING EXTENDED UNINTERRUPTED FLIGHTS. IN ADDITION, TEAM MEMBERS ARE ELIGIBLE TO FLY FIRST CLASS IF THERE IS NO ADDITIONAL EXPENSE TO ACT (I.E., USE OF TRAVEL POINTS). ONE DIRECTOR WAS PROVIDED WITH FIRST CLASS TRAVEL. NO AMOUNT WAS TREATED AS TAXABLE COMPENSATION TO THE LISTED PERSONS. ACT PAID FOR A DISABILITY POLICY FOR MARTEN ROORDA. THE PAYMENT WAS GROSSED UP AND INCLUDED IN MARTEN ROORDA'S W-2. THE PAYMENT AND GROSS UP WERE APPROVED BY THE BOARD OF DIRECTORS. SANTONU JANA WAS REIMBURSED FOR A MOVE. THE PAYMENT WAS GROSSED UP AND INCLUDED IN SANTONU'S W-2. |
| PART I, LINES 4A-B | ACT MAINTAINS A NON-QUALIFIED DEFERRED COMPENSATION PLAN UNDER SECTION 457(F) OF THE INTERNAL REVENUE CODE FOR CERTAIN LISTED PERSONS. THE PLAN DOES NOT ALLOW ELIGIBLE EMPLOYEES TO MAKE ELECTIVE CONTRIBUTIONS BUT DOES PROVIDE FOR ACT TO MAKE DISCRETIONARY CONTRIBUTIONS TO ELIGIBLE EMPLOYEES. ACT MADE CONTRIBUTIONS ON BEHALF OF THREE PARTICIPANTS DURING THE YEAR IN THE FOLLOWING AMOUNTS: MARTEN ROORDA - $59,084 JANET GODWIN - $4,416 LUCAS KUHLMANN - $20,000 ACT MAINTAINS SEVERANCE AGREEMENTS WITH CERTAIN LISTED PERSONS. SEVERANCE AGREEMENTS GENERALLY PROVIDE FOR EITHER A LUMP SUM PAYMENT OR A SERIES OF PAYMENTS OVER TIME UPON THE TERMINATION OF THE LISTED PERSON. THE SPECIFIC TERMS AND CONDITIONS OF EACH SEVERANCE AGREEMENT ARE DETERMINED ON AN INDIVIDUAL BASIS. DURING THE YEAR THERE WERE SEVERANCE PAYMENTS MADE PURSUANT TO A CONFIDENTIAL AGREEMENT. ALL AMOUNTS PAID HAVE BEEN PROPERLY REPORTED ON FORM W-2 AND REPORTED IN FORM 990, PART VII, COLUMN D, AND ALSO IN SCHEDULE J, PART II, COLUMN B(III). THE AGREEMENT IS AVAILABLE TO THE INTERNAL REVENUE SERVICE UPON REQUEST. OTHER LISTED PERSONS MAY BE ELIGIBLE FOR SIMILAR SEVERANCE ARRANGEMENTS. |
| PART I, LINE 7 | ACT HAS IMPLEMENTED A BONUS PLAN FOR CERTAIN LEADERSHIP EMPLOYEES THAT ENABLES THEM TO EARN ADDITIONAL COMPENSATION BASED ON THE ACHIEVEMENT OF CERTAIN GOALS. SUCH BONUSES HAVE A MAXIMUM AMOUNT THAT IS A PERCENTAGE OF THE INDIVIDUAL'S BASE COMPENSATION. THESE PAYMENTS ARE CONSIDERED NON-FIXED AS THEY ARE DISCRETIONARY IN NATURE AND ARE BASED PRIMARILY ON PERFORMANCE, WHICH DOES NOT INCLUDE PERFORMANCE BASED UPON NET INCOME OR REVENUE. THIS BONUS PLAN IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITY OF IOWA CITY IOWA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issued | 2017-02-28 | BondIssuedDt |
| Issue Price | $27,560,000 | IssuePriceAmt |
| Purpose | REFUNDING REVENUE BONDS | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $27,560,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $300,710 | IssuanceCostsFromProceedsAmt |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 6, NUMBER OF VOLUNTEERS: | ACT HAS STATE ORGANIZATIONS THAT SERVE AS ADVISORY AND ADVOCACY GROUPS TO FACILITATE COMMUNICATIONS BETWEEN ACT AND THE EDUCATIONAL INSTITUTIONS AND AGENCIES THAT PARTICIPATE IN ACT PROGRAMS. THESE ORGANIZATIONS ARE NOT SEPARATE LEGAL ENTITIES, BUT DO HAVE ORGANIZING BYLAWS. THE STATE ORGANIZATIONS PROVIDE FEEDBACK TO ACT ON ITS PROGRAMS AS THEY RELATE TO THE INFORMATION NEEDS OF INDIVIDUALS, SCHOOLS, AND AGENCIES IN THE STATE. THERE ARE 675 REPRESENTATIVES INCLUDING EDUCATORS, AGENCY PERSONNEL, LEADERS OF STATE ASSOCIATIONS, AND WORKFORCE PROFESSIONALS WHO ACTIVELY VOLUNTEER THEIR TIME TO SERVE IN AN ADVISORY CAPACITY BY ATTENDING MEETINGS WITH ACT REGIONAL AND NATIONAL OFFICE STAFF TO PROVIDE INPUT. |
| FORM 990, PART VI, SECTION A, LINE 2 | SOME CURRENT AND FORMER OFFICERS, DIRECTORS, AND KEY EMPLOYEES HAVE A BUSINESS RELATIONSHIP WITH OTHER CURRENT AND FORMER OFFICERS, DIRECTORS, AND KEY EMPLOYEES TO THE EXTENT THAT THEY ALSO SERVE TOGETHER ON THE BOARDS OF OTHER ENTITIES RELATED TO ACT, INC.: MARTEN ROORDA, SANTONU JANA, THOMAS J. GOEDKEN, SUZANA DELANGHE, JANET GODWIN, ROBERT BLOCK AND JOHN COONEY |
| FORM 990, PART VI, SECTION A, LINE 4 | NEW BY-LAWS WERE ADOPTED ELIMINATING THE INVESTMENT AND M&A COMMITTEES, CONSOLIDATING THEM INTO A NEWLY FORMED FINANCE & INVESTMENT COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 11B | PROCEDURES FOR REVIEW OF FORM 990 THE AUDIT COMMITTEE OF THE CORPORATION CONDUCTS A SUBSTANTIVE REVIEW OF THE FORM 990 PRIOR TO ITS FILING WITH THE ASSISTANCE OF THE CORPORATION'S INTERIM CHIEF FINANCIAL OFFICER, COUNSEL, AND STAFF. THE FINAL VERSION OF THE FORM 990 IS PROVIDED TO ALL OF THE MEMBERS OF THE CORPORATION'S BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ACT HAS CREATED AN ETHICS ADVISORY COMMITTEE. MEMBERS OF THE ETHICS ADVISORY COMMITTEE REVIEW CONFLICT OF INTEREST QUESTIONNAIRES SUBMITTED BY EMPLOYEES AND ARE RESPONSIBLE FOR SEEING THAT CONFLICTS OF INTEREST ARE INVESTIGATED AND APPROPRIATELY ADDRESSED. IN ADDITION TO QUESTIONNAIRES, THE ETHICS COMMITTEE UTILIZES AN ANONYMOUS ETHICS HOTLINE AND CONVERSATIONS WITH TEAM MEMBERS TO MONITOR ETHICS ISSUES. THEY ALSO WORK CLOSELY WITH ACT'S HUMAN RESOURCES DEPARTMENT TO DEVELOP EDUCATION AND TRAINING PROGRAMS FOR EMPLOYEES REGARDING THE CONFLICTS OF INTEREST POLICY AND ETHICS ISSUES. THE ETHICS ADVISORY COMMITTEE REPORTS DIRECTLY TO THE AUDIT COMMITTEE OF ACT'S BOARD OF DIRECTORS. CONFLICT OF INTEREST QUESTIONNAIRES SUBMITTED BY DIRECTORS OR OFFICERS ARE REVIEWED AND ADDRESSED BY THE AUDIT COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION OF THE CEO IS DETERMINED BASED UPON A PROCESS THAT INCLUDES CONTEMPORANEOUS DOCUMENTATION AND A PERIODIC INDEPENDENT COMPENSATION STUDY CONDUCTED BY A PROFESSIONAL FIRM. AMONG OTHER BENCHMARKS, THE STUDY INCLUDES A REVIEW OF COMPENSATION PUBLISHED BY SIMILAR ORGANIZATIONS CONTAINED IN FORM 990. COMPENSATION OF THE CEO IS APPROVED BY THE BOARD BASED UPON THE RECOMMENDATION OF THE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15B: COMPENSATION OF ALL OTHER OFFICERS AND KEY EMPLOYEES IS ESTABLISHED UNDER ACT'S COMPENSATION POLICY. THE CEO APPROVES THE COMPENSATION FOR ALL OTHER OFFICERS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ACT DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| FORM 990, PART VII, SECTION A, BOARD MEMBER COMPENSATION: | PER ACT POLICY, BOARD MEMBERS ARE EXPECTED TO PARTICIPATE IN FOUR TWO-DAY BOARD MEETINGS, COMMITTEE MEETINGS THAT OCCUR THROUGHOUT THE YEAR, AND AT OTHER TIMES TO DISCUSS IMPORTANT AND STRATEGIC MATTERS PERTAINING TO ACT. IN EXCHANGE FOR THEIR VALUABLE TIME AND SERVICE, ACT COMPENSATES THE BOARD WITH AN ANNUAL AMOUNT THAT IS PRORATED FOR MEETING ATTENDANCE AND PARTIAL YEARS OF SERVICE. THE CHAIRMAN OF THE BOARD AND COMMITTEE CHAIRS, AS WELL AS BOARD MEMBERS WHO ARE REQUESTED TO PROVIDE TIME OTHER THAN FOR MEETING ATTENDANCE, RECEIVE ADDITIONAL COMPENSATION AT A COMMENSURATE RATE. IN ADDITION TO SERVING AS A VOTING MEMBER OF THE BOARD OF DIRECTORS, MARTEN ROORDA AND JANET GODWIN ALSO SERVE AS CEO(UNTIL 08/25/20) AND INTERIM CEO(EFFECTIVE 05/28/20) OF ACT, RESPECTIVELY. COMPENSATION AS CEO/INTERIM CEO IS DISCLOSED ON FORM 990, PART VII, SECTION A AND SCHEDULE J. THEY RECEIVE NO ADDITIONAL COMPENSATION FOR SERVICE AS A MEMBER OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (B), AVERAGE HOURS PER WEEK: | HOURS LISTED FOR EACH INDIVIDUAL ARE REPORTED ON A CALENDAR YEAR BASIS. HOURS REPORTED FOR EMPLOYEES REPRESENT RECORDED PAYROLL HOURS. ACTUAL HOURS WORKED MAY EXCEED THE HOURS REPORTED. |
| FORM 990, PART IX, LINE 11G | COMPUTER PROCESSING-EXTERNAL: PROGRAM SERVICE EXPENSES 9,671,978. MANAGEMENT AND GENERAL EXPENSES 202,501. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,874,479. TEMPORARY LABOR: PROGRAM SERVICE EXPENSES 16,167,266. MANAGEMENT AND GENERAL EXPENSES 18,874. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,186,140. CONSULTING FEES: PROGRAM SERVICE EXPENSES 11,536,749. MANAGEMENT AND GENERAL EXPENSES 648,012. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,184,761. OTHER SERVICES & FEES: PROGRAM SERVICE EXPENSES 10,090,038. MANAGEMENT AND GENERAL EXPENSES 648,012. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,738,050. ESSAY SCORING: PROGRAM SERVICE EXPENSES 4,887,105. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,887,105. COMPUTER PROGRAMMING-EXTERNAL: PROGRAM SERVICE EXPENSES 1,036,883. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,036,883. OTHER DATA PROCESSING: PROGRAM SERVICE EXPENSES 7,082,844. MANAGEMENT AND GENERAL EXPENSES 49,691. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,132,535. ITEM DEVELOPMENT: PROGRAM SERVICE EXPENSES 553,107. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 553,107. HONORARIA OTHER: PROGRAM SERVICE EXPENSES 41,175. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,175. DISTRIBUTOR COMMISSIONS: PROGRAM SERVICE EXPENSES 28,783. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,783. INTERCOMPANY SERVICE: PROGRAM SERVICE EXPENSES 958,960. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 958,960. |
| FORM 990, PART XI, LINE 9: | (DECREASE) IN NET ASSETS - ACT INTERNATIONAL CONSOLIDATED -6,312,163. (DECREASE) IN NET ASSETS - ACT ASSESSMENT TECHNOLOGIES CONSOLIDATED -32,000,108. (DECREASE) IN NET ASSETS - PROFESSIONAL EXAMINATION SERVICE -2,588,870. (DECREASE) IN NET ASSETS - NRCCUA, LLC -3,524,680. (DECREASE) IN NET ASSETS - ACT EDUCATION ASSESSMENT SERVICES -12,442. INCOME ON EQUITY INVESTMENT 4,983,408. NET LOSS FROM ELIMINATING ENTRIES -464,244. PRIOR PERIOD ADJUSTMENT 132. SEC. 337(B)(2) TAX LIABILITY OF TARGET CORPORATION -4,015,187. |
| FORM 990, PART XII, LINE 2C, RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT: | THE ORGANIZATION'S AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| PROFESSIONAL EXAMINATION SERVICE | ||||||||||
| 475 RIVERSIDE DRIVE | NEW YORK | NY | 10115 | 237097173 | TESTING SERVICES | MO | 501(C)(3) | LINE 11 | ACT INC | Yes (1) |
| ACT EDUCATION ASSESSMENT SERVICES INC | ||||||||||
| 500 ACT DRIVE | IOWA CITY | IA | 52243 | 831610170 | TESTING SERVICES | IA | 501(C)(3) | LINE 12A, I | ACT INC | Yes (1) |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ACT ASPIRE LLC | |||||||||||||
| 110 5TH ST STE 270 | CORALVILLE | IA | 52241 | 455560033 | TESTING SERVICES | DE | ACT INC | RELATED | $12,235,463 | 0 | 0 | ||
| NRCCUA LLC (INDIRECT) | |||||||||||||
| 3651 NE RALPH POWELL ROAD | LEES SUMMIT | MO | 64064 | 262320841 | TESTING SERVICES | DE | STERLING NRCCUA HOLDINGS INC | RELATED | $27,981,113 | 0 | 0 | $71,183,259 | 0.53550 |
| NRCCUA LLC (DIRECT) | |||||||||||||
| 3651 NE RALPH POWELL ROAD | LEES SUMMIT | MO | 64064 | 262320841 | TESTING SERVICES | DE | ACT INC | RELATED | $18,533,895 | 0 | 0 | $47,149,770 | 0.35470 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (10 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Legal Domicile StateLegalDomicileStateCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ACT EDUCATION SOLUTIONS LTD (HONG KONG) | ||||||||||||||||
| ROOM 2503 BANK OF AMERICA TOWER 1 | HONG KONG | HK | TESTING SERVICES | HK | ACT INTERNATIONAL BV | C | $1,711,558 | $6,217,910 | 1.00000 | Yes (1) | ||||||
| ACT INTERNATIONAL BV | ||||||||||||||||
| NARITAWEG 165 1043 BW | AMSTERDAM | NL | HOLDING COMPANY | NL | ACT INC | C | $168,022 | $12,472,864 | 1.00000 | Yes (1) | ||||||
| ACT BUSINESS SOLUTIONS BV | ||||||||||||||||
| NARITAWEG 165 1043 BW | AMSTERDAM | NL | TESTING SERVICES | NL | ACT INTERNATIONAL BV | C | $926,200 | $168,532 | 1.00000 | Yes (1) | ||||||
| ACT EDUCATION SOLUTIONS (AUSTRALIA) PTY LTD | ||||||||||||||||
| SUITE 1201 LEVEL 12 275 ALFRED ST | NORTH SYDNEY NSW | AS | TESTING SERVICES | AS | ACT EDUCATION SOLUTIONS LTD (HONG KONG) | C | $1 | $58,617 | 1.00000 | Yes (1) | ||||||
| ACT EDUCATION SOLUTIONS (KOREA) INC | ||||||||||||||||
| ROOM 2503 BANK OF AMERICA TOWER 1 | HONG KONG | HK | TESTING SERVICES | KS | ACT EDUCATION SOLUTIONS LTD (HONG KONG) | C | $591,086 | $11,790 | 1.00000 | Yes (1) | ||||||
| ACT INFORMATION CONSULTING (SHANGHAI) CO LTD | ||||||||||||||||
| RM 1204 TIAN AN CTR 338 NANJING W | SHANGHAI | CH | TESTING SERVICES | CH | ACT EDUCATION SOLUTIONS LTD (HONG KONG) | C | $1,701,251 | $5,616,652 | 1.00000 | Yes (1) | ||||||
| ACT ASSESSMENT TECHNOLOGIES INC (FKA ACT BRIDGE INC) | ||||||||||||||||
| TESTING SERVICES | ACT INC | C | $72,620,386 | 1.00000 | Yes (1) | 950 E PACES FERRY ROAD NE SUITE 155 | ATLANTA | GA | 30326 | 461405341 | DE | |||||
| STERLING NRCCUA HOLDINGS INC | ||||||||||||||||
| TESTING SERVICES | ACT ASSESSMENT TECHNOLOGIES INC | C | $2,298,368 | $12,911,307 | 0.83000 | Yes (1) | 3651 NE RALPH POWELL ROAD | LEES SUMMIT | MO | 64064 | 811258127 | DE | ||||
| MY COLLEGE OPTIONS INC | ||||||||||||||||
| TESTING SERVICES | NRCCUA LLC | C | $626,452 | $82,367 | 0.89000 | Yes (1) | 3651 NE RALPH POWELL ROAD | LEES SUMMIT | MO | 64064 | 811392058 | DE | ||||
| SCOOTPAD CORPORATION | ||||||||||||||||
| TESTING SERVICES | ACT INC | C | $14,653,932 | 1.00000 | Yes (1) | 6050 HELLYER AVE STE 100B | SAN JOSE | CA | 95138 | 453859576 | DE | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (10 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ACT EDUCATION SOLUTIONS LTD (HONG KONG) | ||
| L | $553,163 | WRITTEN CONTRACT |
| ACT ASPIRE LLC | ||
| L | $52,469 | WRITTEN CONTRACT |
| ACT BUSINESS SOLUTIONS BV | ||
| M | $863,402 | WRITTEN CONTRACT |
| PROFESSIONAL EXAMINATION SERVICE | ||
| Q | $1,959,720 | WRITTEN CONTRACT |
| PROFESSIONAL EXAMINATION SERVICE | ||
| M | $476,139 | WRITTEN CONTRACT |
| ACT ASPIRE LLC | ||
| M | $11,388,849 | WRITTEN CONTRACT |
| ACT ASSESSMENT TECHNOLOGIES INC | ||
| B | $18,000,000 | CASH |
| ACT ASPIRE LLC | ||
| C | $8,600,000 | CASH |
| SCOOTPAD | ||
| S | $14,750,000 | FMV |
| ACT EDUCATION ASSESSMENT SERVICES INC | ||
| B | $1,281,349 | CASH |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R, PART III: | FormAndLineReferenceDesc |
| Explanation | ACT ASPIRE, LLC IS REPORTED ON SCH R, PART III AS A RELATED ORGANIZATION DUE TO ACT'S AUTHORITY TO APPOINT FOUR OF THE SEVEN TOTAL VOTING DIRECTORS THAT GOVERN ACT ASPIRE, LLC. ACT DOES NOT OWN MORE THAN A 50% PROFITS OR CAPITAL INTEREST IN ACT ASPIRE, LLC. THEREFORE, ACT ASPIRE, LLC IS NOT A SECTION 512(B)(13) CONTROLLED ENTITY. | ExplanationTxt |
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