EDUCATIONAL TESTING SERVICE: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- EDUCATIONAL TESTING SERVICE (EIN 21-0634479)
- Tax period
- 2024-10-01 to 2025-09-30
- Filed
- 2026-08-12
- IRS object ID
- 202602249349301810
- Schema version
- 2024v5.5
- 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 L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-08-12T13:20:52-05:00 | ReturnTs |
| Tax Period End | 2025-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 861065772 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELOITTE TAX LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 SOUTH SIXTH STREET | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 210634479 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EDUCATIONAL TESTING SERVICE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EDUC | BusinessNameControlTxt |
| Phone | 6099219000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 660 ROSEDALE ROAD MS 20-J | AddressLine1Txt |
| City | PRINCETON | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08541 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RUMA MUKERJI | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 6099219000 | PhoneNum |
| Signature | 2026-08-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANNA KOLAKALURI | PreparerPersonNm |
| PTIN | P01275237 | PTIN |
| Phone | 6123974000 | PhoneNum |
| Preparation | 2026-08-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RUMA MUKERJI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 660 ROSEDALE ROAD MS 20-J | AddressLine1Txt |
| City | PRINCETON | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08541 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,014,001,606 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ETS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1947 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | SEE PAGE 2, PART III, QUESTION 1 | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 4548 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $15,342,028 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,265,513 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,155,518 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $908,964,533 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $660,087,144 | CYProgramServiceRevenueAmt |
| PY Investment Income | $96,182,916 | PYInvestmentIncomeAmt |
| CY Investment Income | $43,478,284 | CYInvestmentIncomeAmt |
| PY Other Revenue | $80,186,498 | PYOtherRevenueAmt |
| CY Other Revenue | $82,301,004 | CYOtherRevenueAmt |
| PY Total Revenue | $1,091,599,460 | PYTotalRevenueAmt |
| CY Total Revenue | $792,021,950 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $762,250 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $464,444 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $412,452,044 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $296,545,818 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $656,044,591 | PYOtherExpensesAmt |
| CY Other Expenses | $459,377,975 | CYOtherExpensesAmt |
| PY Total Expenses | $1,069,258,885 | PYTotalExpensesAmt |
| CY Total Expenses | $756,388,237 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $22,340,575 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $35,633,713 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,707,663,326 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,558,468,865 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $296,696,326 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $223,669,009 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,410,967,000 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,334,799,856 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | EDUCATIONAL TESTING SERVICE (ETS) WAS INCORPORATED IN 1947 BY THE BOARD OF REGENTS FOR THE EDUCATION DEPARTMENT OF THE STATE OF NEW YORK AS AN EDUCATIONAL ORGANIZATION TO ENGAGE IN RESEARCH, SERVICES AND OTHER ACTIVITIES IN THE FIELD OF EDUCATIONAL TESTING. MISSION OUR MISSION IS TO HELP ADVANCE QUALITY AND EQUITY IN EDUCATION BY PROVIDING FAIR AND VALID ASSESSMENTS, RESEARCH AND RELATED SERVICES. OUR PRODUCTS AND SERVICES MEASURE KNOWLEDGE AND SKILLS, PROMOTE LEARNING AND PERFORMANCE, AND SUPPORT EDUCATION AND PROFESSIONAL DEVELOPMENT FOR ALL PEOPLE WORLDWIDE. VISION TO BE THE LEADING ORGANIZATION IN THE WORLD AT PROVIDING THE BEST POSSIBLE ASSESSMENT AND LEARNING PRODUCTS AND SERVICES THAT HELP IMPROVE LIVES AT EVERY STAGE OF THE JOURNEY TO WHAT IS POSSIBLE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $570,045,082 | ExpenseAmt |
| Grant | $464,444 | GrantAmt |
| Revenue | $571,218,455 | RevenueAmt |
| Desc | ASSESSMENT RESEARCH, DEVELOPMENT, AND SCORING EDUCATIONAL TESTING SERVICE ("ETS") CONDUCTS RESEARCH ON STATISTICAL AND PSYCHOMETRIC METHODOLOGY TO ADVANCE THE SCIENCE OF EDUCATIONAL MEASUREMENT AND ENSURE THE TECHNICAL QUALITY AND FAIRNESS OF ETS'S ASSESSMENTS AND ASSESSMENT RELATED SERVICES. THROUGH ITS POLICY EVALUATION AND RESEARCH CENTER, ETS ALSO CONDUCTS RESEARCH AND ANALYSES THAT ADDRESS CHALLENGING EDUCATIONAL POLICY ISSUES. IN CONJUNCTION WITH ITS RESEARCH, ETS DEVELOPS EDUCATIONAL ASSESSMENTS FOR USE BY STATES IN K-12 ASSESSMENT, FOR COLLEGE ADMISSIONS AND THE TRANSITION FROM HIGH SCHOOL TO COLLEGE, FOR GRADUATE AND BUSINESS SCHOOL ADMISSIONS, AND FOR USE IN MEASURING KNOWLEDGE AND SKILLS, PROMOTING LEARNING AND PERFORMANCE, AND SUPPORTING EDUCATION AND PROFESSIONAL DEVELOPMENT. ETS HAS DEVELOPED MORE THAN 200 ASSESSMENT PROGRAMS INCLUDING BUT NOT LIMITED TO THE PRAXIS SERIES, TEST OF ENGLISH AS A FOREIGN LANGUAGE (TOEFL), GRADUATE RECORD EXAMINATION (GRE), TEST OF ENGLISH FOR INTERNATIONAL COMMUNICATION (TOEIC), AND STATE SPECIFIC AND PRE-COLLEGE ASSESSMENTS.IN CONJUNCTION WITH ITS RESEARCH, ETS CONTINUES WORKING COLLABORATIVELY WITH THE NATIONAL CENTER FOR EDUCATION STATISTICS (NCES) ON THE NATIONAL ASSESSMENT OF EDUCATIONAL PROGRESS (NAEP). ADDITIONALLY, ETS'S INSTITUTE FOR STUDENT ACHIEVEMENT (ISA) CONTINUES WORKING IN PARTNERSHIP WITH DISTRICTS AND SCHOOLS TO TRANSFORM UNDERPERFORMING HIGH SCHOOLS INTO RIGOROUS AND SUPPORTIVE LEARNING ENVIRONMENTS THAT PREPARE STUDENTS TO BE COLLEGE READY.EACH YEAR, ETS SCORES AND DELIVERS MILLIONS OF ASSESSMENTS AND SCORE REPORTS TO EXAMINEES AND INSTITUTIONS, IN NUMEROUS FORMATS AND USING A VARIETY OF MEANS.PROGRAM SERVICE REVENUE DECREASED DURING FY2025 PRIMARILY DUE TO REDUCTIONS IN ASSESSMENT ACTIVITY AND PROGRAM DEMAND COMPARED TO THE PRIOR YEAR, CONSISTENT WITH BROADER TRENDS IN THE EDUCATIONAL ASSESSMENT INDUSTRY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $66,016,778 | ExpenseAmt |
| Revenue | $88,310,245 | RevenueAmt |
| Desc | ASSESSMENT ADMINISTRATION & DELIVERY THE GROUP ADMINISTERS TENS OF MILLIONS OF ASSESSMENTS ANNUALLY IN THOUSANDS OF LOCATIONS WORLDWIDE. ETS DOES NOT OWN OR OPERATE ANY TEST CENTERS; INSTEAD ETS ENGAGES INDEPENDENT 3RD PARTY SERVICE PROVIDERS TO ADMINISTER AND DELIVER ASSESSMENTS AROUND THE WORLD. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $636,061,860 | 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 | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | 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 | Yes (1) | 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 | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 | Yes (1) | 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 | 662 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 4548 | 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 | AE | ForeignCountryCd |
| Foreign Country | CA | ForeignCountryCd |
| Foreign Country | CH | ForeignCountryCd |
| Foreign Country | EI | ForeignCountryCd |
| Foreign Country | FR | ForeignCountryCd |
| Foreign Country | GM | ForeignCountryCd |
| Foreign Country | HK | ForeignCountryCd |
| Foreign Country | IN | ForeignCountryCd |
| Foreign Country | IS | ForeignCountryCd |
| Foreign Country | IT | ForeignCountryCd |
| Foreign Country | JA | ForeignCountryCd |
| Foreign Country | KS | ForeignCountryCd |
| Foreign Country | NL | ForeignCountryCd |
| Foreign Country | PL | ForeignCountryCd |
| Foreign Country | SA | ForeignCountryCd |
| Foreign Country | SP | ForeignCountryCd |
| Foreign Country | SW | ForeignCountryCd |
| Foreign Country | TU | ForeignCountryCd |
| Foreign Country | UK | 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 | Yes (1) | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | DE | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NANCI LEVI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6099219000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 660 ROSEDALE ROAD MS 20-J | AddressLine1Txt |
| City | PRINCETON | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08541 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (47 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 | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| AMIT SEVAK | |||||||||
| PRESIDENT & CEO | 40.00 | 0.00 | Yes (X) | Yes (X) | $2,032,670 | $0 | $151,798 | ||
| EARL LEWIS | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $125,391 | $0 | $0 | |||
| YOUNGSUK CHI | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $123,444 | $0 | $0 | |||
| JAMES PELLEGRINO | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $114,129 | $0 | $0 | |||
| KEVIN GUTHRIE | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $101,765 | $0 | $0 | |||
| MILDRED GARCA | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $95,088 | $0 | $0 | |||
| LAVERNE SRINIVASAN | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $94,571 | $0 | $0 | |||
| BARBARA JENKINS | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $94,340 | $0 | $0 | |||
| KURT LANDGRAF | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $77,407 | $0 | $0 | |||
| DARIENNE DRIVER HUDSON | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $75,000 | $0 | $0 | |||
| JEFFREY SINE | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $75,000 | $0 | $0 | |||
| BEVERLY DANIEL TATUM | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $74,000 | $0 | $0 | |||
| WILHELM KRULL | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $72,000 | $0 | $0 | |||
| CANDACE MARIE THILLE | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $70,062 | $0 | $0 | |||
| ANTONIA HERNNDEZ | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $63,000 | $0 | $0 | |||
| MARIET WESTERMANN | |||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $62,000 | $0 | $0 | |||
| RALPH TAYLOR-SMITHEND 1012024 | |||||||||
| VP CORPORATE DEVELOPMENT | 0.00 | 0.00 | Yes (X) | $1,187,598 | $0 | $28,358 | |||
| JEFFREY ALAN MELNICK | |||||||||
| SVP & CHIEF FINANCIAL OFFICER | 40.00 | 0.00 | Yes (X) | $975,965 | $0 | $109,819 | |||
| STEVEN E SANTANA | |||||||||
| CHIEF INFORMATION OFFICER | 40.00 | 0.00 | Yes (X) | $965,135 | $0 | $100,565 | |||
| ROHIT SHARMA END 09302025 | |||||||||
| SVP GLOB HIGHER ED & WORKSKILL | 40.00 | 0.00 | Yes (X) | $877,173 | $0 | $80,380 | |||
| PAUL GOLLASH | |||||||||
| VP, K-12-PRAXIS | 40.00 | 2.00 | Yes (X) | $795,032 | $0 | $88,660 | |||
| MICHELLE ELAINE FROAH END 9302025 | |||||||||
| SVP GLOBAL STRATEGY & GROWTH | 40.00 | 0.00 | Yes (X) | $814,466 | $0 | $59,712 | |||
| SCOTT NELSON END 112025 | |||||||||
| SVP & CHIEF MARKETING OFFICER | 40.00 | 0.00 | Yes (X) | $693,436 | $0 | $63,491 | |||
| WALLACE FRANK DALRYMPLE JR | |||||||||
| VP, CHIEF SECURITY OFFICER | 40.00 | 0.00 | Yes (X) | $638,530 | $0 | $86,722 | |||
| DENNIS STETZEL | |||||||||
| SVP, PRODUCTION & DELIVERY | 40.00 | 0.00 | Yes (X) | $627,502 | $0 | $67,562 | |||
| KADRIYE ERCIKAN-ALPER | |||||||||
| VP PSYCH, STAT & DATA SCIENCE | 40.00 | 2.00 | Yes (X) | $606,675 | $0 | $50,853 | |||
| KAREN ELIZABETH BARTON | |||||||||
| VP ASSESSMENT OPERATIONS | 40.00 | 0.00 | Yes (X) | $565,349 | $0 | $83,559 | |||
| BETANELIPETER V | |||||||||
| VP, DEP GEN COUNS & CORP SEC | 40.00 | 0.00 | Yes (X) | $593,477 | $0 | $43,415 | |||
| RUKSHANA MAZAGONWALLA END 060225 | |||||||||
| VP, HR | 40.00 | 0.00 | Yes (X) | $542,716 | $0 | $73,522 | |||
| MOHAMMAD KOUSHA END 112025 | |||||||||
| VP, GLOBAL GROWTH | 40.00 | 0.00 | Yes (X) | $565,277 | $0 | $49,554 | |||
| KELLY L ODENHEIMER END 112025 | |||||||||
| VP, CUSTOMER CARE | 40.00 | 0.00 | Yes (X) | $512,348 | $0 | $79,773 | |||
| RICK H SINKFIELD BEG 072924 | |||||||||
| CHIEF LEGAL OFFICER | 40.00 | 0.00 | Yes (X) | $239,134 | $0 | $39,444 | |||
| STRAUSS SHARON | |||||||||
| CHIEF PEOPLE OFFICER | 40.00 | 0.00 | Yes (X) | $88,632 | $0 | $14,910 | |||
| PETER CHAN | |||||||||
| EXECUTIVE DIRECTOR OF IT | 40.00 | 0.00 | $593,939 | $0 | $77,556 | Yes (X) | |||
| RUMA MUKERJI | |||||||||
| MANAGING DIRECTOR, FP&A | 40.00 | 0.00 | $580,536 | $0 | $54,967 | Yes (X) | |||
| RAJEEV GARSIDE | |||||||||
| GLOBAL MNG DIR FINANCE AND OPS | 40.00 | 0.00 | $551,129 | $0 | $75,773 | Yes (X) | |||
| SARAH L RHAME | |||||||||
| MANAGING DIRECTOR, OCEO | 40.00 | 0.00 | $478,177 | $0 | $73,403 | Yes (X) | |||
| EMAL DUSST | |||||||||
| MD, ETS CAPITAL | 40.00 | 0.00 | $436,548 | $0 | $41,595 | Yes (X) | |||
| KARA N MCWILLIAMS END 8172024 | |||||||||
| FORMER VP, PRODUCT INNOVATION & DEV. | 40.00 | 0.00 | $852,287 | $0 | $40,318 | Yes (X) | |||
| SHEREE L GREGORY END 100723 | |||||||||
| FORMER DEPUTY GENERAL COUNSEL & CDO | 0.00 | 0.00 | $716,979 | $0 | $0 | Yes (X) | |||
| JOANNA GORIN END 100122 | |||||||||
| FORMER VP RESEARCH | 0.00 | 0.00 | $625,000 | $0 | $0 | Yes (X) | |||
| IDA LAWRENCE END 100323 | |||||||||
| FORMER SR VP-RESEARCH & DEV. & CHAIR | 0.00 | 0.00 | $511,269 | $0 | $0 | Yes (X) | |||
| JACK HAYON END 30223 | |||||||||
| FORMER SVP & CHIEF FINANCIAL OFFICER | 0.00 | 0.00 | $306,634 | $0 | $0 | Yes (X) | |||
| DRAPER JR WILLIAM C END 712023 | |||||||||
| FORMER VP & COO COLLEGE BOARD | 0.00 | 0.00 | $246,260 | $0 | $33,125 | Yes (X) | |||
| MICHAEL FREDDO END 20223 | |||||||||
| FORMER VP & CONTROLLER | 0.00 | 0.00 | $178,031 | $0 | $28,154 | Yes (X) | |||
| HUDE TRACY END 322023 | |||||||||
| FORMER VP - FINANCE | 0.00 | 0.00 | $185,143 | $0 | $0 | Yes (X) | |||
| ROSA KIM TILTON END 30223 | |||||||||
| FORMER CORPORATE SECRETARY | 0.00 | 0.00 | $177,146 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $21,077,390 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,696,988 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1415 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | 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 |
|---|---|---|---|---|---|
| CAMBIUM ASSESSMENT INC | |||||
| 1000 THOMAS JEFFERSON STREET NW | WASHINGTON | DC | 20007 | SUBCONTRATING | $31,360,255 |
| CAPGEMINI AMERICA INC | |||||
| 623 FIFTH AVENUE | NEWYORK | NY | 10022 | CONSULTING SVC | $27,878,369 |
| ACCENTURE LLP | |||||
| 161 NORTH CLARK STREET | CHICAGO | IL | 60601 | SUPPLY CHAIN | $19,762,260 |
| PROMETRIC LLC | |||||
| 1501 SOUTH CLINTON STREET | BALTIMORE | MD | 21224 | SUBCONTRACTING | $16,277,022 |
| AMAZON WEB SERVICES INC | |||||
| 410 TERRY AVENUE NORTH SEATTLE | WASHINGTON | WA | 98109 | IT SERVICES | $13,702,342 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 294 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $4,919,802 | GovernmentGrantsAmt |
| All Other Contributions | $1,235,716 | AllOtherContributionsAmt |
| Total Contributions | $6,155,518 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TEST DEVELOPMENT & SCO | 611710 | $571,778,646 | $571,778,646 |
| TEST ADMIN & DELIVERY | 611710 | $88,308,498 | $88,308,498 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $660,087,144 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,129,559 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,267,892 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $311,681 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,549,986 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $67,059,953 | TotalRevenueColumnAmt |
| Exclusion | $67,059,953 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $210,704 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $210,704 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $210,704 | TotalRevenueColumnAmt |
| Exclusion | $210,704 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $242,328,381 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $221,979,656 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $20,348,725 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,348,725 | TotalRevenueColumnAmt |
| Exclusion | $20,348,725 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|
| OCCUPATIONAL & PROFESS | 611600 | $11,363,715 | $11,363,715 |
| CHAUNCEY CONFERENCE CE | 721000 | $3,666,632 | $3,666,632 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $15,030,347 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $792,021,950 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $674,355,036 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $15,342,028 | UnrelatedBusinessRevenueAmt |
| Exclusion | $96,169,368 | 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 | $101,725 | TotalAmt |
| Program Services | $101,725 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $362,719 | TotalAmt |
| Program Services | $362,719 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,699,188 | TotalAmt |
| Program Services | $4,020,198 | ProgramServicesAmt |
| Management And General | $14,678,990 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,672,849 | TotalAmt |
| Program Services | $1,672,849 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $237,661,973 | TotalAmt |
| Program Services | $188,286,802 | ProgramServicesAmt |
| Management And General | $49,375,171 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,379,811 | TotalAmt |
| Program Services | $14,561,336 | ProgramServicesAmt |
| Management And General | $3,818,475 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,894,571 | TotalAmt |
| Program Services | $3,877,705 | ProgramServicesAmt |
| Management And General | $1,016,866 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,237,426 | TotalAmt |
| Program Services | $12,071,793 | ProgramServicesAmt |
| Management And General | $3,165,633 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,861,268 | TotalAmt |
| Program Services | $625,917 | ProgramServicesAmt |
| Management And General | $3,235,351 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,814,004 | TotalAmt |
| Program Services | $92,585 | ProgramServicesAmt |
| Management And General | $2,721,419 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,000 | TotalAmt |
| Program Services | $105,000 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $318,966,119 | TotalAmt |
| Program Services | $297,431,116 | ProgramServicesAmt |
| Management And General | $21,535,003 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $496,997 | TotalAmt |
| Program Services | $480,494 | ProgramServicesAmt |
| Management And General | $16,503 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,401,855 | TotalAmt |
| Program Services | $47,744,417 | ProgramServicesAmt |
| Management And General | $8,657,438 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $972,174 | TotalAmt |
| Program Services | $972,174 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,041,565 | TotalAmt |
| Program Services | $10,949,356 | ProgramServicesAmt |
| Management And General | $92,209 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,190,904 | TotalAmt |
| Program Services | $2,795,750 | ProgramServicesAmt |
| Management And General | $1,395,154 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,444,078 | TotalAmt |
| Program Services | $804,506 | ProgramServicesAmt |
| Management And General | $639,572 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,431 | TotalAmt |
| Program Services | $177,431 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,835,109 | TotalAmt |
| Program Services | $38,764,243 | ProgramServicesAmt |
| Management And General | $3,070,866 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,211,882 | TotalAmt |
| Management And General | $3,211,882 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MISCELLANEOUS | $7,733,333 | $4,401,996 | $3,331,337 |
| CHAUNCEY CONFERENCE CEN | $5,476,838 | $5,476,838 | |
| MEMBERSHIPS AND DUES | $549,827 | $185,319 | $364,508 |
| INCOME TAXES | $99,591 | $99,591 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $756,388,237 | TotalAmt |
| Program Services | $636,061,860 | ProgramServicesAmt |
| Management And General | $120,326,377 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,568,672 | BOYAmt |
| EOY | $91,243 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,126,000 | BOYAmt |
| EOY | $73,151,039 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,617,879 | BOYAmt |
| EOY | $92,227,475 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $247,873,731 | BOYAmt |
| EOY | $237,280,785 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,754,941 | BOYAmt |
| EOY | $15,277,811 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $237,937,537 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $179,855,912 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,914,980 | BOYAmt |
| EOY | $58,081,625 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $74,681,448 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,080,552,647 | BOYAmt |
| EOY | $906,225,661 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,777,986 | BOYAmt |
| EOY | $70,210,182 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,476,490 | BOYAmt |
| EOY | $31,241,596 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,707,663,326 | BOYAmt |
| EOY | $1,558,468,865 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,957,973 | BOYAmt |
| EOY | $136,838,123 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,236,109 | BOYAmt |
| EOY | $39,360,569 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,502,244 | BOYAmt |
| EOY | $47,470,317 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $296,696,326 | BOYAmt |
| EOY | $223,669,009 | 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 | $1,410,967,000 | BOYAmt |
| EOY | $1,334,799,856 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,410,967,000 | BOYAmt |
| EOY | $1,334,799,856 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,707,663,326 | BOYAmt |
| EOY | $1,558,468,865 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $35,633,713 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$33,271,110 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$78,529,747 | OtherChangesInNetAssetsAmt |
| 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 | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
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 Minus4 Years | $4,572,369 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,080,530 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,457,641 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,265,512 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,155,517 | CurrentTaxYearAmt |
| Total | $28,531,569 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $969,524,994 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $960,231,330 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $878,818,098 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $908,197,357 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $659,528,700 | CurrentTaxYearAmt |
| Total | $4,376,300,479 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $974,097,363 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $965,311,860 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $885,275,739 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $914,462,869 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $665,684,217 | CurrentTaxYearAmt |
| Total | $4,404,832,048 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $279,447,986 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $266,316,466 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $243,209,016 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $235,286,411 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $178,563,131 | CurrentTaxYearAmt |
| Total | $1,202,823,010 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $279,447,986 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $266,316,466 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $243,209,016 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $235,286,411 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $178,563,131 | CurrentTaxYearAmt |
| Total | $1,202,823,010 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $3,202,009,038 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $79,870,513 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $76,228,341 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $72,791,037 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $69,959,746 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $90,958,660 | CurrentTaxYearAmt |
| Total | $389,808,297 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $79,870,513 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $76,228,341 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $72,791,037 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $69,959,746 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $90,958,660 | CurrentTaxYearAmt |
| Total | $389,808,297 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,053,967,876 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,041,540,201 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $958,066,776 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $984,422,615 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $756,642,877 | CurrentTaxYearAmt |
| Total | $4,794,640,345 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.66780 | PublicSupportCY509Pct |
| Public Support PY509 | 0.64120 | PublicSupportPY509Pct |
| Investment Income CY | 0.08130 | InvestmentIncomeCYPct |
| Investment Income PY | 0.07140 | 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
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $105,000 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $105,000 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $756,283,236 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $756,388,236 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,000,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,000,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,000,000 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $4,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $125,870 | CurrentYearMinus3Amt |
| Current Year Minus2 | $106,892 | CurrentYearMinus2Amt |
| Current Year Minus1 | $56,400 | CurrentYearMinus1Amt |
| Current Year | $105,000 | CurrentYearAmt |
| Total | $394,162 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $250,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $250,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $250,000 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $1,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-A, LINE 2, LOBBYING ACTIVITIES: | FormAndLineReferenceDesc |
| Explanation | TOTAL ETS FEDERAL AND STATE LOBBYING EXPENSES WERE $105,000.00. THE TOTAL LOBBYING EXPENDITURES OF ETS WERE MINIMAL IN COMPARISON TO TOTAL REVENUES. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,197,618 | OtherCostOrOtherBasisAmt |
| Book Value | $1,197,618 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $153,650,832 | OtherCostOrOtherBasisAmt |
| Depreciation | $108,881,385 | DepreciationAmt |
| Book Value | $44,769,447 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,721,124 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,355,104 | DepreciationAmt |
| Book Value | $1,366,020 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $64,367,963 | OtherCostOrOtherBasisAmt |
| Depreciation | $53,619,423 | DepreciationAmt |
| Book Value | $10,748,540 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $58,081,625 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT IN AFFILIATED ENTITIES | $273,635,426 | F |
| NON-PUBLICLY TRADED SECURITIES | $632,590,235 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $906,225,661 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER LONG TERM LIABILITIES | Desc |
| Amt | $47,470,317 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $47,470,317 | 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 | THIS SUMMARY REFLECTS THE ETS PORTION OF THE ASC 740-10(FIN 48) NOTE IN THE CONSOLIDATED FINANCIAL STATEMENTS. EDUCATIONAL TESTING SERVICE ADOPTED ASC 740-10(FIN 48) ON JANUARY 1, 2009 IN ACCORDANCE WITH U.S. GENERALLY ACCEPTED ACCOUNTING PROCEDURES (US GAAP). IN ACCORDANCE WITH THE US GAAP REQUIREMENTS, EDUCATIONAL TESTING SERVICE ADJUSTED ITS NET ASSETS FOR ITS UNCERTAIN TAX POSITIONS. IT IS REASONABLY POSSIBLE THAT THE BALANCE OF GROSS UNRECOGNIZED TAX BENEFITS MAY CHANGE WITHIN THE NEXT TWELVE MONTHS, DUE TO LAPSE OF APPLICABLE STATUTES OF LIMITATIONS OR CLOSURE OF AN EXAMINATION, OR CHANGE IN TAX LAW. FOR THE YEAR ENDED SEPTEMBER 30, 2025, ETS RECOGNIZED AN INCOME TAX BENEFIT OF APPROXIMATELY $3.6 MILLION RELATED TO A CHANGE IN ITS INCOME TAX RESERVE BALANCE. AS OF SEPTEMBER 30, 2025, THE AMOUNT OF INCOME TAX RESERVE STANDS AT NIL. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (13 entries)
| RegionRegionTxt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | 50 | PROGRAM SERVICES | ASSESSMENT ADMINISTRATION | $81,559 |
| EAST ASIA AND THE PACIFIC | 192 | PROGRAM SERVICES | ASSESSMENT ADMINISTRATION | $10,972,018 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 294 | PROGRAM SERVICES | ASSESSMENT ADMINISTRATION | $25,531,539 |
| MIDDLE EAST AND NORTH AFRICA | 86 | PROGRAM SERVICES | ASSESSMENT ADMINISTRATION | $2,692,990 |
| NORTH AMERICA | 100 | PROGRAM SERVICES | ASSESSMENT ADMINISTRATION | $3,184,370 |
| RUSSIA AND NEIGHBORING STATES | 75 | PROGRAM SERVICES | ASSESSMENT ADMINISTRATION | $190,023 |
| SOUTH AMERICA | 121 | PROGRAM SERVICES | ASSESSMENT ADMINISTRATION | $541,401 |
| SOUTH ASIA | 70 | PROGRAM SERVICES | ASSESSMENT ADMINISTRATION | $22,527,629 |
| SUB-SAHARAN AFRICA | 61 | PROGRAM SERVICES | ASSESSMENT ADMINISTRATION | $501,770 |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | INVESTMENTS | INVESTMENTS | |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | INVESTMENTS | INVESTMENTS | |
| NORTH AMERICA | 0 | INVESTMENTS | INVESTMENT IN SUBSIDIARIES | |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | INVESTMENTS | INVESTMENT IN SUBSIDIARIES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 988 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 61 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 1049 | TotalEmployeeCnt |
| Subtotal Spent | $65,721,529 | SubtotalSpentAmt |
| Continuation Spent | $501,770 | ContinuationSpentAmt |
| Total Spent | $66,223,299 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | Yes (1) | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| LAWRENCE TOWNSHIP EDUCATION FOUNDATION | ||||||||
| PO BOX 6531 | LAWRENCEVILLE | NJ | 08648 | 223192024 | 501(C)(3) | $25,000 | $0 | SUPPORT OF LOCAL COMMUNITY EDUCATIONAL PROGRAMS |
| SHILOH COMMUNITY DEVELOPMENT CORP | ||||||||
| 416 BELLEVUE AVE SUITE 407 | TRENTON | NJ | 08618 | 123799161 | 501(C)(3) | $20,000 | $0 | SUPPORT OF LOCAL COMMUNITY EDUCATIONAL PROGRAMS |
| TRENTON AREA SOUP KITCHEN | ||||||||
| PO BOX 872 | TRENTON | NJ | 08605 | 222392881 | 501(C)(3) | $7,500 | $0 | SUPPORT OF LOCAL COMMUNITY EDUCATIONAL PROGRAMS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (12 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| HISTORICALLY BLACK COLLEGES AND UNIVERSITIES PRESIDENTIAL SCHOLARSHIP | 14 | $188,799 |
| TRENTON CENTRAL HIGH SCHOOL SCHOLARSHIP | 11 | $90,000 |
| GEORGETOWN UNIVERSITY | 3 | $15,000 |
| BARNARD COLLEGE | 1 | $5,000 |
| GRAMBLING STATE UNIVERSITY | 1 | $5,000 |
| MONTCLAIR STATE UNIVERSITY | 1 | $5,000 |
| STOCKTON UNIVERSITY | 1 | $7,500 |
| THE COLLEGE OF NEW JERSEY | 1 | $5,000 |
| THE UNIVERSITY OF SOUTH FLORIDA BOARD OF TRUSTEES | 1 | $10,000 |
| UNIVERSITY OF SOUTH ALABAMA | 1 | $20,000 |
| WASHINGTON UNIVERSITY | 1 | $3,920 |
| WAYNE STATE UNIVERSITY | 1 | $7,500 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | EDUCATIONAL TESTING SERVICE REQUIRES APPLICANTS FOR SCHOLARSHIPS TO PROVIDE TRANSCRIPTS AND OTHER INFORMATION UPON WHICH THEY ARE EVALUATED. DURING FISCAL YEAR 2025, SCHOLARSHIP FUNDS WERE MADE PAYABLE DIRECTLY TO THE UNIVERSITY OR COLLEGE THAT THE AWARDED RECIPIENT ATTENDS OR MADE PAYABLE TO BOTH THE INSTITUTION AND THE STUDENT. THE ETS CENTER FOR ADVOCACY AND PHILANTHROPY, A DIVISION OF ETS THAT MANAGES ETS'S CONTRIBUTIONS, HAS ESTABLISHED CRITERIA FOR MAKING GRANTS AND OTHER CONTRIBUTIONS. IT ALSO MAINTAINS RECORDS TO SUBSTANTIATE THE AMOUNT OF GRANTS OR IN-KIND CONTRIBUTIONS, AS WELL AS THE GRANTEES ELIGIBILITY FOR THE GRANTS. IRS FORM W-9 IS REQUESTED FROM ALL ORGANIZATIONS TO ASCERTAIN THE LEGAL NAME, EIN OR TAXPAYER IDENTIFICATION NUMBER AND ADDRESS. ETS TYPICALLY MAINTAINS CLOSE CONTACT WITH ITS GRANTEES TO MONITOR THEIR PROGRESS IN THE USE OF FUNDS AND, WHENEVER FEASIBLE, THE EXTENT TO WHICH THE FUNDED PROGRAM MET ITS OBJECTIVES. SMALL CONTRIBUTIONS (UNDER $2,000) ARE SOMETIMES MADE TO 501(C)(3) ORGANIZATIONS TO PROMOTE VOLUNTEERISM AND PHILANTHROPY AMONG EMPLOYEES AT ETS. ETS MONITORS THE USE OF FUNDS IN SEVERAL WAYS: (1) REQUESTS WRITTEN REPORTS ON THE USE OF RESTRICTED FUNDS AND THE ORGANIZATION'S ANNUAL REPORT WHEN THE GRANT IS UNRESTRICTED; (2) FOR SPONSORED EVENTS, SUCH AS CONFERENCES AND WORKSHOPS, ETS REQUESTS PROGRAMS AND OTHER MATERIALS PREPARED FOR THE EVENT; (3) STAFF MEMBERS ATTEND A NUMBER OF SPONSORED EVENTS SO THAT THERE IS DIRECT OBSERVATION; (4) ETS REMAINS IN CONTACT WITH GRANT RECIPIENTS VIA EMAIL, PHONE CALLS AND FACE-TO-FACE MEETINGS; AND (5) ETS OBTAINS COPIES OF ANY RESEARCH PAPERS THAT MIGHT BE DEVELOPED AS A RESULT OF THE GRANT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| 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 |
| 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 | Yes (1) | 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 (31 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| AMIT SEVAK | ||||||||||||||
| PRESIDENT & CEO | $858,103 | $0 | $938,050 | $0 | $236,517 | $0 | $119,357 | $0 | $32,441 | $0 | $2,184,468 | $0 | $0 | $0 |
| RALPH TAYLOR-SMITHEND 1012024 | ||||||||||||||
| VP CORPORATE DEVELOPMENT | $278,648 | $0 | $236,013 | $0 | $672,937 | $0 | $28,358 | $0 | $0 | $0 | $1,215,956 | $0 | $101,109 | $0 |
| JEFFREY ALAN MELNICK | ||||||||||||||
| SVP & CHIEF FINANCIAL OFFICER | $520,872 | $0 | $411,950 | $0 | $43,143 | $0 | $68,495 | $0 | $41,324 | $0 | $1,085,784 | $0 | $0 | $0 |
| STEVEN E SANTANA | ||||||||||||||
| CHIEF INFORMATION OFFICER | $381,878 | $0 | $533,997 | $0 | $49,260 | $0 | $58,312 | $0 | $42,253 | $0 | $1,065,700 | $0 | $0 | $0 |
| ROHIT SHARMA END 09302025 | ||||||||||||||
| SVP GLOB HIGHER ED & WORKSKILL | $415,005 | $0 | $411,975 | $0 | $50,193 | $0 | $60,750 | $0 | $19,630 | $0 | $957,553 | $0 | $0 | $0 |
| KARA N MCWILLIAMS END 8172024 | ||||||||||||||
| FORMER VP, PRODUCT INNOVATION & DEV. | $195,629 | $0 | $151,625 | $0 | $505,033 | $0 | $19,493 | $0 | $20,825 | $0 | $892,605 | $0 | $53,062 | $0 |
| PAUL GOLLASH | ||||||||||||||
| VP, K-12-PRAXIS | $395,818 | $0 | $361,875 | $0 | $37,339 | $0 | $56,087 | $0 | $32,573 | $0 | $883,692 | $0 | $0 | $0 |
| MICHELLE ELAINE FROAH END 9302025 | ||||||||||||||
| SVP GLOBAL STRATEGY & GROWTH | $414,019 | $0 | $337,050 | $0 | $63,397 | $0 | $59,712 | $0 | $0 | $0 | $874,178 | $0 | $0 | $0 |
| SCOTT NELSON END 112025 | ||||||||||||||
| SVP & CHIEF MARKETING OFFICER | $366,798 | $0 | $236,913 | $0 | $89,725 | $0 | $31,050 | $0 | $32,441 | $0 | $756,927 | $0 | $24,864 | $0 |
| WALLACE FRANK DALRYMPLE JR | ||||||||||||||
| VP, CHIEF SECURITY OFFICER | $319,551 | $0 | $259,313 | $0 | $59,666 | $0 | $50,044 | $0 | $36,678 | $0 | $725,252 | $0 | $0 | $0 |
| SHEREE L GREGORY END 100723 | ||||||||||||||
| FORMER DEPUTY GENERAL COUNSEL & CDO | $0 | $0 | $0 | $0 | $716,979 | $0 | $0 | $0 | $0 | $0 | $716,979 | $0 | $0 | $0 |
| DENNIS STETZEL | ||||||||||||||
| SVP, PRODUCTION & DELIVERY | $336,163 | $0 | $265,925 | $0 | $25,414 | $0 | $47,931 | $0 | $19,631 | $0 | $695,064 | $0 | $0 | $0 |
| PETER CHAN | ||||||||||||||
| EXECUTIVE DIRECTOR OF IT | $288,318 | $0 | $129,102 | $0 | $176,519 | $0 | $41,198 | $0 | $36,358 | $0 | $671,495 | $0 | $143,813 | $0 |
| KADRIYE ERCIKAN-ALPER | ||||||||||||||
| VP PSYCH, STAT & DATA SCIENCE | $283,675 | $0 | $244,481 | $0 | $78,519 | $0 | $26,952 | $0 | $23,901 | $0 | $657,528 | $0 | $13,802 | $0 |
| KAREN ELIZABETH BARTON | ||||||||||||||
| VP ASSESSMENT OPERATIONS | $281,231 | $0 | $231,763 | $0 | $52,355 | $0 | $44,831 | $0 | $38,728 | $0 | $648,908 | $0 | $0 | $0 |
| BETANELIPETER V | ||||||||||||||
| VP, DEP GEN COUNS & CORP SEC | $260,564 | $0 | $209,100 | $0 | $123,813 | $0 | $40,485 | $0 | $2,930 | $0 | $636,892 | $0 | $0 | $0 |
| RUMA MUKERJI | ||||||||||||||
| MANAGING DIRECTOR, FP&A | $287,294 | $0 | $275,000 | $0 | $18,242 | $0 | $39,846 | $0 | $15,121 | $0 | $635,503 | $0 | $0 | $0 |
| RAJEEV GARSIDE | ||||||||||||||
| GLOBAL MNG DIR FINANCE AND OPS | $283,774 | $0 | $231,250 | $0 | $36,105 | $0 | $42,538 | $0 | $33,235 | $0 | $626,902 | $0 | $0 | $0 |
| JOANNA GORIN END 100122 | ||||||||||||||
| FORMER VP RESEARCH | $0 | $0 | $625,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $625,000 | $0 | $0 | $0 |
| RUKSHANA MAZAGONWALLA END 060225 | ||||||||||||||
| VP, HR | $256,390 | $0 | $231,900 | $0 | $54,426 | $0 | $39,009 | $0 | $34,513 | $0 | $616,238 | $0 | $0 | $0 |
| MOHAMMAD KOUSHA END 112025 | ||||||||||||||
| VP, GLOBAL GROWTH | $318,286 | $0 | $182,000 | $0 | $64,991 | $0 | $29,924 | $0 | $19,630 | $0 | $614,831 | $0 | $16,200 | $0 |
| KELLY L ODENHEIMER END 112025 | ||||||||||||||
| VP, CUSTOMER CARE | $307,251 | $0 | $171,625 | $0 | $33,472 | $0 | $44,556 | $0 | $35,217 | $0 | $592,121 | $0 | $0 | $0 |
| SARAH L RHAME | ||||||||||||||
| MANAGING DIRECTOR, OCEO | $280,942 | $0 | $164,820 | $0 | $32,415 | $0 | $41,352 | $0 | $32,051 | $0 | $551,580 | $0 | $0 | $0 |
| IDA LAWRENCE END 100323 | ||||||||||||||
| FORMER SR VP-RESEARCH & DEV. & CHAIR | $0 | $0 | $0 | $0 | $511,269 | $0 | $0 | $0 | $0 | $0 | $511,269 | $0 | $0 | $0 |
| EMAL DUSST | ||||||||||||||
| MD, ETS CAPITAL | $159,471 | $0 | $251,000 | $0 | $26,077 | $0 | $24,096 | $0 | $17,499 | $0 | $478,143 | $0 | $0 | $0 |
| JACK HAYON END 30223 | ||||||||||||||
| FORMER SVP & CHIEF FINANCIAL OFFICER | $0 | $0 | $0 | $0 | $306,634 | $0 | $0 | $0 | $0 | $0 | $306,634 | $0 | $0 | $0 |
| DRAPER JR WILLIAM C END 712023 | ||||||||||||||
| FORMER VP & COO COLLEGE BOARD | $0 | $0 | $0 | $0 | $246,260 | $0 | $20,139 | $0 | $12,986 | $0 | $279,385 | $0 | $0 | $0 |
| RICK H SINKFIELD BEG 072924 | ||||||||||||||
| CHIEF LEGAL OFFICER | $133,653 | $0 | $75,015 | $0 | $30,466 | $0 | $21,462 | $0 | $17,982 | $0 | $278,578 | $0 | $0 | $0 |
| MICHAEL FREDDO END 20223 | ||||||||||||||
| FORMER VP & CONTROLLER | $0 | $0 | $0 | $0 | $178,031 | $0 | $17,455 | $0 | $10,699 | $0 | $206,185 | $0 | $0 | $0 |
| HUDE TRACY END 322023 | ||||||||||||||
| FORMER VP - FINANCE | $0 | $0 | $0 | $0 | $185,143 | $0 | $0 | $0 | $0 | $0 | $185,143 | $0 | $0 | $0 |
| ROSA KIM TILTON END 30223 | ||||||||||||||
| FORMER CORPORATE SECRETARY | $0 | $0 | $0 | $0 | $177,146 | $0 | $0 | $0 | $0 | $0 | $177,146 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | TAX GROSS-UP PAYMENTS/PERSONAL SERVICES: NINETEEN OFFICERS RECEIVED THIS BENEFIT (RELATED TO FINANCIAL PLANNING) DURING 2025. IT WAS TREATED AS TAXABLE COMPENSATION TO THE INDIVIDUALS. HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: ONE OFFICER RECEIVED THIS BENEFIT DURING 2025. IT WAS TREATED AS TAXABLE COMPENSATION TO THE INDIVIDUAL. |
| PART I, LINES 4A-B | LINE 4A: LINE 4A: THE CURRENT OR FORMER OFFICERS, MCWILLIAMS, KARA N;TAYLOR-SMITH, RALPH;DRAPER JR, WILLIAM C;FREDDO, MICHAEL; HAYON, JACK;HUDE, TRACY;JOHNSON-GREGORY, SHEREE L;LAWRENCE, IDA; NETTLES, MICHAEL T; TILTON,ROSA KIM; RECEIVED SEVERANCE PAYMENTS OF, $417,000; $507,900; $246,260; $178,031; $306,633; $185,143; $716,979; $511,269; $44,485; AND $177,145 RESPECTIVELY, FROM THE ORGANIZATION IN 2025. LINE 4B: OFFICERS AND OTHER EXECUTIVES PARTICIPATED IN A SUPPLEMENTAL NON QUALIFIED RETIREMENT PLAN UNDER 457(F). THE NON-VESTED PORTION OF EACH OFFICER'S DEFERRED COMPENSATION IS REPORTED IN COLUMN C. THE VESTED PORTION OF EACH OFFICER'S DEFERRED COMPENSATION IS REPORTED IN COLUMNS B & F. |
| PART I, LINE 6 | ETS INCENTIVE COMPENSATION PROGRAMS ARE VARIABLE CASH COMPENSATION PROGRAMS TO PROVIDE EMPLOYEES EARNINGS OPPORTUNITIES IN ADDITION TO BASE PAY. THESE VARIABLE COMPENSATION COMPONENTS RECOGNIZE AND REWARD BASED ON INDIVIDUAL AND ETS PERFORMANCE. PAYMENT UNDER THESE PROGRAMS ARE REALIZED WHEN ETS MEETS AND ACHIEVES ITS ANNUAL PERFORMANCE TARGETS FOR THE YEAR, AS DETERMINED BY A HOLISTIC ASSESSMENT OF METRICS FROM ETS'S BALANCED SCORECARD OBJECTIVES INCLUDING FINANCIAL, OPERATIONAL, CUSTOMER AND GROWTH GOALS. |
| PART I, LINE 7 | ETS INCENTIVE COMPENSATION PROGRAMS ARE VARIABLE CASH COMPENSATION PROGRAMS TO PROVIDE EMPLOYEES EARNINGS OPPORTUNITIES IN ADDITION TO BASE PAY. THESE VARIABLE COMPENSATION COMPONENTS RECOGNIZE AND REWARD BASED ON INDIVIDUAL AND ETS PERFORMANCE. PAYMENT UNDER THESE PROGRAMS ARE REALIZED WHEN ETS MEETS AND ACHIEVES ITS ANNUAL PERFORMANCE TARGETS FOR THE YEAR, AS DETERMINED BY A HOLISTIC ASSESSMENT OF METRICS FROM ETS'S BALANCED SCORECARD OBJECTIVES INCLUDING FINANCIAL, OPERATIONAL, CUSTOMER AND GROWTH GOALS. |
| PART I, LINE 3 | ETS ENGAGES AN EXTERNAL INDEPENDENT EXECUTIVE COMPENSATION CONSULTANT ORGANIZATION ("IECCO") TO REVIEW AND ADVISE ON WORKERS COMPENSATION LAWS. FURTHER, THE IECCO PREPARES AN ANNUAL REPORT OF PROPOSED COMPENSATION FOR ETS' CEO AND OFFICERS EVALUATING THE REASONABLENESS OF THE COMPENSATION, AS DEFINED BY THE IRS INTERMEDIATE SANCTION RULES UNDER IRC SECTION 4958. THE REPORT ASSESSES THE RELEVANT LABOR MARKET FOR OFFICER ROLES USING NATIONAL DATA FROM COMPARABLE ORGANIZATIONS OF SIMILAR COMPLEXITY. THEN CONSISTENT WITH THE COMPOSITION OF THE LABOR MARKETS IN WHICH ETS COMPETES FOR EXECUTIVE TALENT, APPROPRIATE COMPARATIVE ANALYSIS ARE DEVELOPED FROM BOTH NOT-FOR-PROFIT AND FOR-PROFIT DATA. FINALLY, THE IECCO PREPARES A LETTER OF REASONABLENESS REGARDING THE ANALYSIS OF OFFICER PAY CONSISTENT WITH GOVERNMENT GUIDELINES WHICH IS PRESENTED TO THE GOVERNANCE AND HUMAN RESOURCES AND THE BOARD FOR REVIEW, COMMENT AND APPROVAL. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| NAIM ALPER | |||
| FAMILY MEMBER OF OFFICER - KADRIYE ERICKAN-ALPER | $206,205 | SALARY AND BENEFITS | 0 |
| CHRISTINE BETANELI | |||
| FAMILY MEMBER OF OFFICER - PETER BETANELI | $397,995 | SALARY AND BENEFITS | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | ETS AMENDED ITS BYLAWS DURING THE YEAR TO DECREASE THE MAXIMUM AUTHORIZED NUMBER OF MEMBERS OF THE BOARD OF TRUSTEES FROM TWENTY-TWO TO EIGHTEEN, EFFECTIVE JUNE 26, 2025. UNDER THE AMENDED BYLAWS, THE CHIEF EXECUTIVE OFFICER COUNTS TOWARD THE EIGHTEEN-TRUSTEE MAXIMUM, SERVING AS A TRUSTEE UPON APPOINTMENT, WITH UP TO SEVENTEEN ADDITIONAL TRUSTEES ELECTED AT THE ANNUAL MEETING. AN OVERVIEW OF THE AMENDED PROVISION IS SUMMARIZED BELOW. SECTION 3. NUMBER, TERM OF OFFICE, ELECTION, AND ELIGIBILITY. THE BOARD OF TRUSTEES SHALL CONSIST OF UP TO EIGHTEEN TRUSTEES, CHOSEN IN THE FOLLOWING MANNER: THE CHIEF EXECUTIVE OFFICER OF THE CORPORATION, UPON APPOINTMENT AS CHIEF EXECUTIVE OFFICER BY THE BOARD OF TRUSTEES. AT THE ANNUAL MEETING, THE BOARD OF TRUSTEES SHALL ELECT SUCH A NUMBER OF TRUSTEES AS NEEDED TO MAINTAIN A BOARD OF UP TO SEVENTEEN TRUSTEES IN ADDITION TO THE CHIEF EXECUTIVE OFFICER OF THE CORPORATION. TRUSTEES SHALL BE ELECTED FOR A THREE-YEAR TERM FROM A PANEL OF CANDIDATES NOMINATED BY THE COMMITTEE ON GOVERNANCE AND HUMAN RESOURCES OF THE BOARD OF TRUSTEES OF THE CORPORATION OR NOMINATED BY ANY TRUSTEE AT THE MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | ALL TRUSTEES RECEIVE A COPY OF FORM 990 FOR REVIEW AND INFORMATION. FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES' AUDIT COMMITTEE AND THE FULL BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE TRUSTEES OF EDUCATIONAL TESTING SERVICE, INDIVIDUALLY AND COLLECTIVELY, ARE EXPECTED TO ACT IN ACCORDANCE WITH THE HIGHEST STANDARDS OF ETHICAL BEHAVIOR. ANNUALLY, THE AUDIT COMMITTEE REVIEWS THE ETS CODE OF ETHICS FOR MEMBERS OF THE BOARD OF TRUSTEES. SUBSEQUENTLY, EACH TRUSTEE RECEIVES A COPY OF THE CODE OF ETHICS AND SIGNS A STATEMENT AGREEING TO ABIDE BY THE CODE. THE CODE OF ETHICS STATES A CLEAR POLICY ON CONFLICTS OF INTEREST. ETS ALSO HAS A CONFLICT OF INTEREST POLICY THAT IS SUPPLIED TO THE BOARD OF TRUSTEES, OFFICERS AND KEY EMPLOYEES. THE TRUSTEES ANNUALLY COMPLETE A TRUSTEE DISCLOSURE STATEMENT AND A TRUSTEE AFFILIATION FORM. THE DISCLOSURE STATEMENT REQUESTS IF THERE ARE ANY TRUSTEES WITH MATERIAL FINANCIAL INTEREST TO WHICH ETS IS A PARTY. THE AFFILIATION FORM REQUESTS INFORMATION REGARDING THE TRUSTEES EMPLOYMENT AS A STAFF MEMBER OR AS A CONSULTANT OF ETS, AS WELL AS THEIR AFFILIATION WITH OTHER ORGANIZATIONS. THE CORPORATE SECRETARY REVIEWS THESE DISCLOSURES FOR POTENTIAL CONFLICTS OR THE POTENTIAL APPEARANCE OF A CONFLICT. SHOULD A SITUATION BE DISCLOSED THAT PRESENTS A POTENTIAL CONFLICT, THE CORPORATE SECRETARY WOULD SEEK RESOLUTION WITH THE INVOLVEMENT OF THE APPROPRIATE AUTHORITY SUCH AS THE AUDIT COMMITTEE OR THE ETS GENERAL COUNSEL. INTRINSIC TO THE POLICY IS A TRUSTEE RECUSING THEMSELVES ON CERTAIN MATTERS OR RESIGNING FROM THE BOARD TO PREVENT A CONFLICT OF INTEREST OR AVOID AN APPEARANCE OF A CONFLICT OF INTEREST. FAILURE TO RESPOND TO THE ANNUAL DISCLOSURE PROCESS WOULD RESULT IN THE REQUISITE FOLLOW UP BY THE CORPORATE SECRETARY. CANDIDATES FOR TRUSTEES RECEIVE GENERAL INFORMATION ON RELEVANT ETS POLICIES, SUCH AS THE CODE OF ETHICS AND CONFLICT OF INTEREST AND ARE REQUIRED TO COMPLETE THE AFFILIATIONS FORM PRIOR TO STANDING FOR ELECTION. TRUSTEES CAN OBTAIN ASSISTANCE WITH THE INTERPRETATION OR ADMINISTRATION OF THE CODE OF ETHICS CONFLICTS POLICY OR PROCEDURES FROM THE CORPORATE SECRETARY OR THE GENERAL COUNSEL. TRUSTEES RECEIVE THE COMPLETE POLICY STATEMENTS UPON THEIR ELECTION. EDUCATIONAL TESTING SERVICE REQUIRES THAT EMPLOYEES, INCLUDING OFFICERS, WHO ARE UNCERTAIN WHETHER AN OUTSIDE ACTIVITY COMES WITHIN THE SCOPE OF ETS'S CODE OF ETHICS OR CONFLICT OF INTEREST POLICY, DISCUSS THE MATTER WITH THEIR SUPERVISORS. EMPLOYEES WISHING TO ENGAGE IN OUTSIDE ACTIVITIES MUST SUBMIT AN OUTSIDE ACTIVITIES REPORT TO THEIR DIVISION VICE PRESIDENT FOR REVIEW AND APPROVAL PRIOR TO ENGAGING IN THE ACTIVITY. EMPLOYEES MUST SUBMIT AN AMENDED REPORT WHENEVER THE ACTIVITY CHANGES. THE REPORT IS REVIEWED AND THE EMPLOYEE IS INFORMED WHETHER THE REQUEST IS APPROVED. THE EMPLOYEE'S DIVISION VICE PRESIDENT AND THE VICE PRESIDENT OF HUMAN RESOURCES (HR) RECEIVE A COPY OF ALL SUCH REPORTS REGARDLESS OF WHETHER THE REQUEST IS APPROVED. ANY SITUATION INVOLVING A POTENTIAL CONFLICT OF INTEREST MUST BE REVIEWED BY HR TO VERIFY THAT NO CONFLICT EXISTS. ANY EMPLOYEE WHO ACQUIRES INFORMATION THAT GIVES THE EMPLOYEE REASON TO BELIEVE THAT ANY EMPLOYEE, OFFICER OR TRUSTEE IS ENGAGED IN CONDUCT THAT IS PROHIBITED BY ETS'S CODE OF ETHICS OR SUBJECT TO ETS'S CONFLICT OF INTEREST POLICY, OR THAT ANY SALES REPRESENTATIVE, DISTRIBUTOR OR OTHER PERSON OR FIRM REPRESENTING ETS IN ANY TRANSACTION IS ENGAGED IN THE TYPE OF CONDUCT (WHETHER OR NOT IN CONNECTION WITH A TRANSACTION INVOLVING ETS OR ITS PRODUCTS) WHICH, IF ENGAGED IN BY AN EMPLOYEE, WOULD VIOLATE THIS POLICY IS REQUIRED TO REPORT THIS INFORMATION IMMEDIATELY. ALL COMPLAINTS REGARDING POTENTIAL CONFLICTS OF INTEREST ARE INVESTIGATED PROMPTLY, AND WHERE NECESSARY, IMMEDIATE AND APPROPRIATE ACTION IS TAKEN TO STOP AND REMEDY ANY SUCH CONDUCT. ANY EMPLOYEE OR OFFICER, FOUND IN VIOLATION OF THIS POLICY WILL BE SUBJECT TO DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION, DEPENDING UPON THE SEVERITY OF THE VIOLATION. THIS POLICY IS REVIEWED ON AN ANNUAL BASIS BY THE VICE PRESIDENT OF HUMAN RESOURCES. ALL ETS EMPLOYEES RECEIVE A COPY OF THE CODE OF ETHICS ON AN ANNUAL BASIS. THE ANNUAL REVIEW AND SIGNATURE INDICATING THEIR AGREEMENT TO COMPLY WITH THE POLICY IS MANDATORY AS PART OF EMPLOYMENT WITH ETS. |
| FORM 990, PART VI, SECTION B, LINE 15 | ETS ENGAGES AN EXTERNAL INDEPENDENT EXECUTIVE COMPENSATION CONSULTANT ORGANIZATION (IECCO) TO REVIEW AND ADVISE ON WORKER COMPENSATION LAWS. FURTHER, THE IECCO PREPARES AN ANNUAL REPORT OF PROPOSED COMPENSATION FOR ETS'S CEO AND OFFICERS EVALUATING THE REASONABLENESS OF THE COMPENSATION, AS DEFINED BY THE IRS INTERMEDIATE SANCTION RULES. THE REPORT ASSESSES THE RELEVANT LABOR MARKET FOR OFFICER ROLES USING NATIONAL DATA FROM COMPARABLE ORGANIZATIONS OF SIMILAR SIZE AND COMPLEXITY. THEN, CONSISTENT WITH THE COMPOSITION OF THE LABOR MARKETS IN WHICH ETS COMPETES FOR EXECUTIVE TALENT, APPROPRIATE COMPARATIVE ANALYSES ARE DEVELOPED FROM BOTH NOT-FOR-PROFIT AND FOR-PROFIT DATA. FINALLY, THE IECCO PREPARES A LETTER OF REASONABLENESS REGARDING THE ANALYSES OF OFFICER PAY CONSISTENT WITH GOVERNMENT GUIDELINES WHICH IS PRESENTED TO THE COMMITTEE ON GOVERNANCE AND HUMAN RESOURCES AND THE BOARD FOR REVIEW, COMMENT AND APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | ETS DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| FORM 990, PART IX, LINE 11G | TEST ADMIN & CONSULTANTS: PROGRAM SERVICE EXPENSES 297,431,116. MANAGEMENT AND GENERAL EXPENSES 21,535,003. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 318,966,119. |
| FORM 990, PART XI, LINE 9: | CUMULATIVE EFFECT OF PENSION ADJUSTMENT -23,185,911. SUBSIDIARY EQUITY -55,343,836. |
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 |
|---|---|---|---|---|---|---|---|---|---|---|
| INSTITUTE FOR STUDENT ACHIEVEMENT FOUNDATION | ||||||||||
| 660 ROSEDALE ROAD 2ND FLOOR MS 20-J | PRINCETON | NJ | 08541 | 862868464 | EDUCATIONAL SERVICES | DE | 501(C)(3) | 10 | EDUCATIONAL TESTING SERVICE | Yes (1) |
| MASTERY TRANSCRIPT CONSORTIUM | ||||||||||
| 30 SARGENT ROAD | WINCHESTER | MA | 01890 | 111114458 | EDUCATIONAL SERVICES | MA | 501(C)(3) | 10 | EDUCATIONAL TESTING SERVICE | Yes (1) |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (25 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd | Foreign PostalForeignAddress/ForeignPostalCd | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Legal Domicile StateLegalDomicileStateCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| EDUCATIONAL TESTING SERVICE (ETS) GLOBAL BV | |||||||||||||||||
| STRAWINSKYLAAN 929 1077XX | AMSTERDAM | NL | 809758234 | EDUCATIONAL SERVICES | NL | EDUCATIONAL TESTING SERVICE | C | $62,559,933 | $18,659,802 | 1.00000 | Yes (1) | ||||||
| PIPPLET SAS | |||||||||||||||||
| 24 RUE CHAUCHAT 75009 | PARIS | FR | EDUCATIONAL SERVICES | FR | EDUCATIONAL TESTING SERVICE | C | $1,717,240 | $478,129 | 1.00000 | Yes (1) | 75009 | ||||||
| ETS EDUCATIONAL TESTING SERVICE CANADA INC | |||||||||||||||||
| SUITE 1700 PARK PLACE 666 BURRARD | VANCOUVER | CA | EDUCATIONAL SERVICES | CA | EDUCATIONAL TESTING SERVICE | C | $3,897,000 | $1,856,000 | 1.00000 | Yes (1) | |||||||
| ETS ASSESSMENTS (BEIJING) LTD | |||||||||||||||||
| NO3 DONGSANHUAN BEILU BLOCK B LU | BEIJING | CH | EDUCATIONAL SERVICES | CH | EDUCATIONAL TESTING SERVICE | C | $9,986,963 | $4,487,096 | 1.00000 | Yes (1) | |||||||
| EDUSOFT LTD | |||||||||||||||||
| 16 HAMELACHA ST | ROSH HAAYIN | IS | EDUCATIONAL SERVICES | IS | EDUCATIONAL TESTING SERVICE | C | $8,517,439 | $11,239,702 | 1.00000 | Yes (1) | |||||||
| EDUCATIONAL TESTING SERVICE DOMESTIC HOLDINGS INC | |||||||||||||||||
| 851151231 | HOLDING COMPANY | EDUCATIONAL TESTING SERVICE | C | $448,243,000 | 1.00000 | Yes (1) | 251 LITTLE FALLS DRIVE | WILMINGTON | DE | 19808 | DE | ||||||
| ETSQ HOLDINGS LLC | |||||||||||||||||
| 815154354 | HOLDING COMPANY | EDUCATIONAL TESTING SERVICE | C | -$2,459,000 | 1.00000 | Yes (1) | 2711 CENTERVILLE ROAD SUITE 400 | WILMINGTON | DE | 19808 | DE | ||||||
| QUESTAR ASSESSMENTS INC | |||||||||||||||||
| 132846796 | DORMANT | ETSQ HOLDINGS LLC | C | $702,000 | 1.00000 | Yes (1) | 15 EAST NORTH STREET DOVER | DOVER | DE | 19901 | DE | ||||||
| ETS INTERNATIONAL BV | |||||||||||||||||
| STRAWINSKYLAAN 929 1077XX | AMSTERDAM | NL | HOLDING COMPANY | NL | EDUCATIONAL TESTING SERVICE | C | $1,512,000 | $43,131,000 | 1.00000 | Yes (1) | |||||||
| ETS JAPAN | |||||||||||||||||
| TOURANT 88 BUILDING 4TH FLOOR 4-7-2 | TOKYO | JA | EDUCATIONAL SERVICES | JA | ETS INTERNATIONAL BV | C | $3,846,000 | $1,883,000 | 1.00000 | Yes (1) | |||||||
| ETS INDIA PRIVATE LIMITED | |||||||||||||||||
| B1/H3 MOHAN CO-OPERATIVE MATHURA | NEW DELHI | IN | EDUCATIONAL SERVICES | IN | ETS JAPAN | C | $18,497,000 | $7,084,000 | 1.00000 | Yes (1) | |||||||
| ETS ASSESSMENT SERVICES PRIVATE LIMITED | |||||||||||||||||
| B1/H3 MOHAN CO-OPERATIVE MATHURA | NEW DELHI | IN | SUPPORT SERVICES | IN | ETS INTERNATIONAL BV | C | $9,972,024 | $17,345,692 | 1.00000 | Yes (1) | |||||||
| ETS INTERNATIONAL UK LTD | |||||||||||||||||
| 5TH FLOOR ONE NEW CHANGE | LONDON | UK | HOLDING & EDUCATIONAL SERVICES | UK | ETS INTERNATIONAL BV | C | $2,639,000 | $1,962,000 | 1.00000 | Yes (1) | |||||||
| VERICANT INTERNATIONAL HOLDINGS LTD | |||||||||||||||||
| ROOM 1203 12/F W50 50 WONG CHUK | HONG KONG | HK | HOLDING COMPANY | HK | EDUCATIONAL TESTING SERVICE | C | -$32,788 | $480,948 | 1.00000 | Yes (1) | |||||||
| VERICANT EDUCATION CONSULTING (BEIJING) LTD | |||||||||||||||||
| A15C 13/F BUILDING 1 NO 48 DON | BEIJING | CH | EDUCATIONAL SERVICES | CH | VERICANT INTERNATIONAL HOLDINGS LTD | C | -$87,652 | $126,612 | 1.00000 | Yes (1) | |||||||
| SHANGHAI YUPING EDUCATION TECHNOLOGY LTD | |||||||||||||||||
| A-17 ROOM 1803 NO 488 MIDDLE YI | SHANGHAI | CH | EDUCATIONAL SERVICES | CH | VERICANT EDUCATION CONSULTING | C | -$5,559 | $11,213 | 1.00000 | Yes (1) | |||||||
| KIRA TALENT INC (CANADA) | |||||||||||||||||
| 99 YORKVILLE AVENUE SUITE 227 | TORONTO | CA | 981180398 | EDUCATIONAL SERVICES | CA | EDUCATIONAL TESTING SERVICE | C | $7,007,000 | $1,420,000 | 1.00000 | Yes (1) | ||||||
| KIRA TALENT INC (US) | |||||||||||||||||
| 365009586 | EDUCATIONAL SERVICES | EDUCATIONAL TESTING SERVICE | C | $1,692,000 | $824,000 | 1.00000 | Yes (1) | 251 LITTLE FALLS DRIVE | WILMINGTON | DE | 19808 | DE | |||||
| ETS ARABIA FOR TRAINING | |||||||||||||||||
| AL OLAYA DISTRICT AL URUBAH RD NO | RIYADH | SA | EDUCATIONAL SERVICES | SA | ETS INTERNATIONAL BV | C | $1,161,000 | $989,000 | 1.00000 | Yes (1) | |||||||
| ENLIGHTKS AB | |||||||||||||||||
| NYGATAN 14 903 25 UME INC | UMEA | SW | ASSESSMENT SUPPORT SERVICES | SW | ETS INTERNATIONAL UK LTD | C | $659,000 | $526,000 | 1.00000 | Yes (1) | |||||||
| INTEGRATED LEARNING SOLUTON PRIVATE LIMITED (WHEEBOX) | |||||||||||||||||
| 608-609 OCUS QUANTUM SECTOR 51 | GURGAON | IN | EDUCATIONAL SERVICES | IN | ETS ASSESSMENT SERVICES PRIVATE | C | $7,017,025 | $3,243,850 | 1.00000 | Yes (1) | |||||||
| ETS MENA FZ-LLC | |||||||||||||||||
| AL FALAK ST AL SUFOUH AURORA TOW | DUBAI | AE | EDUCATIONAL SERVICES | AE | EDUCATIONAL TESTING SERVICE | C | $3,256,152 | $160,529 | 1.00000 | Yes (1) | |||||||
| PSI SERVICES (UK) LTD | |||||||||||||||||
| 2 WESTCROFT COTTAGES EVERSLEY ROAD | HAMPSHIRE | UK | ASSESSMENT SERVICES | UK | ETS INTERNATIONAL UK LTD | C | $21,290,000 | $12,345,000 | 1.00000 | Yes (1) | |||||||
| ETS DIGITAL LLC | |||||||||||||||||
| 934852589 | ASSESSMENT SERVICES | EDUCATIONAL TESTING SERVICE | C | $215,380,000 | $517,772,000 | 1.00000 | Yes (1) | 251 LITTLE FALLS DRIVE | WILMINGTON | DE | 19808 | DE | |||||
| ETS REGIONAL HEADQUARTERS | |||||||||||||||||
| AL OLAYA DISTRICT AL URUBAH RD NO | RIYADH | SA | ASSESSMENT SERVICES | SA | ETS INTERNATIONAL BV | C | $35,000 | 1.00000 | Yes (1) | ||||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | 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 | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (29 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| EDUCATIONAL TESTING SERVICE (ETS) GLOBAL BV | ||
| A | $9,102,588 | FAIR MARKET VALUE |
| EDUCATIONAL TESTING SERVICE (ETS) GLOBAL BV | ||
| L | $165,613 | FAIR MARKET VALUE |
| EDUCATIONAL TESTING SERVICE (ETS) GLOBAL BV | ||
| S | $292,990 | CASH |
| EDUCATIONAL TESTING SERVICE (ETS) GLOBAL BV | ||
| M | $29,450,314 | FAIR MARKET VALUE |
| EDUCATIONAL TESTING SERVICE (ETS) GLOBAL BV | ||
| A | $519,869 | CASH |
| EDUSOFT LTD | ||
| A | $644,394 | FAIR MARKET VALUE |
| EDUSOFT LTD | ||
| M | $1,558,534 | FAIR MARKET VALUE |
| ETS EDUCATIONAL TESTING SERVICE CANADA INC | ||
| M | $2,526,775 | FAIR MARKET VALUE |
| ETS INTERNATIONAL BV | ||
| A | $376,431 | FAIR MARKET VALUE |
| ETS INTERNATIONAL BV | ||
| M | $1,621,842 | CASH |
| ETS INTERNATIONAL BV | ||
| D | $4,832,500 | CASH |
| ETS JAPAN | ||
| L | $1,225,619 | FAIR MARKET VALUE |
| ETS JAPAN | ||
| M | $487,554 | CASH |
| EDUCATIONAL TESTING SERVICE DOMESTIC HOLDINGS INC | ||
| A | $15,598,459 | FAIR MARKET VALUE |
| KIRA TALENT INC (CANADA) | ||
| L | $594,440 | FAIR MARKET VALUE |
| KIRA TALENT INC (CANADA) | ||
| A | $152,317 | FAIR MARKET VALUE |
| KIRA TALENT INC (CANADA) | ||
| D | $2,000,000 | CASH |
| ETS INDIA PRIVATE LIMITED | ||
| L | $13,695,708 | CASH |
| ETS INDIA PRIVATE LIMITED | ||
| M | $112,855 | CASH |
| MASTERY TRANSCRIPT CONSORTIUM | ||
| M | $1,240,260 | CASH |
| ETS INTERNATIONAL UK LTD | ||
| M | $2,639,397 | CASH |
| ETS ASSESSMENT SERVICES PRIVATE LIMITED | ||
| M | $12,750,812 | CASH |
| ETS DIGITAL LLC | ||
| L | $264,329 | FAIR MARKET VALUE |
| EDUCATIONAL TESTING SERVICE DOMESTIC HOLDINGS INC | ||
| D | $220,000,000 | CASH |
| VERICANT INTERNATIONAL HOLDINGS LTD | ||
| A | $46,724 | FAIR MARKET VALUE |
| VERICANT INTERNATIONAL HOLDINGS LTD | ||
| D | $726,000 | CASH |
| EDUCATIONAL TESTING SERVICE (ETS) GLOBAL BV | ||
| B | $6,400,000 | CASH |
| ETS INTERNATIONAL BV | ||
| B | $133,000 | CASH |
| VERICANT EDUCATION CONSULTING (BEIJING) LTD | ||
| B | $60,000 | CASH |
Comments