2019-07-11T08:37:46-05:00 2018-08-31 420714325 RSM US LLP 201 FIRST ST SE SUITE 800 CEDAR RAPIDS IA 52401 990 2017-09-01 420841485 ACT INC ACTI 3193371000 PO BOX 168 IOWA CITY IA 522430168 SANTONU JANA CFO 3193371000 2019-07-03 1 CARLEY UMSTEAD P00982177 3192985333 108.171.133.177 2019-07-03 15:16:38 CD P 9D3E37C9B3F1900320B932F13258C2DA42220A0F 3327DD2EDE5FC6E373588B92A26CD2AEE0F60143 2017 2019-02-21 02:37:17Z MARTEN ROORDA PO BOX 168 IOWA CITY IA 522430168 959408723 0 X WWW.ACT.ORG X 1960 IA HELPING PEOPLE ACHIEVE EDUCATION AND WORKPLACE SUCCESS 12 9 1412 671 570802 -479391 130000 431249 332322393 310154071 20849616 38828762 0 0 353302009 349414082 3754661 222332 0 0 126359935 142295795 0 0 0 226602378 185634738 356716974 328152865 -3414965 21261217 583397875 602208846 138597581 149667455 444800294 452541391 X 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. 0 0 266315401 155710 285522827 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. 36315737 66622 24631244 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. 302631138 1 1 0 1 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 1 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 X 13651 0 1 1412 1 1 1 1 AS CH KS ID NL HK 0 0 0 0 0 0 0 0 X 12 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 1 1 CA IL MA MN NH NY X SANTONU JANA 3193371000 500 ACT DRIVE IOWA CITY IA 522430168 X MARTEN ROORDA CEO/DIRECTOR 40.00 2.00 X X 817092 0 257305 CHAD P WICK CHAIRMAN OF THE BOARD 6.00 X X 59375 0 0 WALTER C BUMPHUS VICE CHAIR 4.00 X X 44875 0 0 ROBERT M BERDAHL DIRECTOR 2.00 X 57000 0 0 JOSEPH A AGUERREBERE JR DIRECTOR 3.00 X 48000 0 0 DANIEL A DOMENECH DIRECTOR 4.00 X 52000 0 0 THOMAS G ROTHERHAM DIRECTOR 5.00 X 58000 0 0 VIVIEN STEWART TEITELBAUM DIRECTOR 3.00 X 52000 0 0 JULIUS W MUIS DIRECTOR 5.00 X 12000 0 0 EDUARDO J PADRON DIRECTOR 3.00 X 12000 0 0 ANTHONY MILLER DIRECTOR SINCE 01/01/18 2.00 X 0 0 0 KAREN CATOR DIRECTOR SINCE 01/01/18 2.00 X 0 0 0 THOMAS J GOEDKEN CFO/TREASURER 46.00 2.00 X 459833 0 38549 JOHN COONEY SECRETARY 48.00 2.00 X 213739 0 32611 SUZANA DELANGHE CHIEF COMMERCIAL OFFICER 56.00 2.00 X 504147 0 56902 JANET E GODWIN CHIEF OPERATING OFFICER 48.00 X 383514 0 37373 LUCAS KUHLMANN CHIEF TECHNOLOGY OFFICER 40.00 X 314193 0 45687 DONNA MATOVINOVIC SR. VP TEST DEVLOPMENT 40.00 X 313326 0 30043 WAYNE CAMARA HORACE MANN CHAIR 44.00 X 427067 0 26909 JENNIFER M YI BOYER SR. VICE PRESIDENT 40.00 X 340945 0 45601 ALINA VON DAVIER SR. VICE PRESIDENT 40.00 X 332098 0 28320 DEBORAH HARRIS VP RESEARCH 55.00 X 362116 0 22409 DAVID ZASADA VP PRODUCT LINE MANAGEMENT 45.00 X 361537 0 39410 DIXIE L AXLEY FORMER DIRECTOR 2.00 X 36000 0 0 JAMES E BOSTIC JR FORMER DIRECTOR 2.00 X 36000 0 0 SARITA E BROWN FORMER DIRECTOR 2.00 X 36000 0 0 D ROBERT GRAHAM FORMER DIRECTOR 2.00 X 36883 0 0 DIANA NATALICIO FORMER DIRECTOR 1.00 X 24000 0 0 5393740 0 661119 269 1 1 0 NCS PEARSON 2510 N DODGE ST IOWA CITY IA 52245 COMPUTER PROCESSING 25268319 KELLY SERVICES INC 1212 SOLUTIONS CTR CHICAGO IL 60677 TEMPORARY LABOR 24696480 ATOS IT SOLUTIONS 2500 WESTCHESTER AVE 300 PURCHASE NY 10577 IT SUPPORT 10650172 FEDEX CORPORATION PO BOX 94515 PALATINE IL 60094 DELIVERY SERVICES 6636024 LSC COMMUNICATIONS US LLC PO BOX 776411 CHICAGO IL 60677 PRINTING AND PUBLISHING 3042375 147 131249 300000 131249 431249 EDUCATIONAL ASSESSMENT 611710 285522827 285522827 WORKFORCE DEVELOPMENT 541900 24631244 24060442 570802 310154071 7505225 7505225 641318178 609878223 116418 31439955 -116418 31323537 31323537 349414082 309583269 570802 38828762 X 222332 222332 5103282 2568387 2534895 107880749 99892011 7988738 8716996 7791985 925011 12959091 9937147 3021944 7635677 6825411 810266 2963335 1031 2962304 369564 24076 345488 261071 261071 1096120 1096120 75698638 74704510 994128 2118384 2053283 65101 26153300 25472947 680353 13736136 12732270 1003866 627320 627320 5530404 5037323 493081 6509844 6043561 466283 2393346 1746799 646547 2735465 2735465 6263974 5827108 436866 679366 679366 TEST ADMINISTRATION 37830188 37811879 18309 MEMBERSHIP FEES 1099577 746161 353416 -431294 -430939 -355 328152865 302631138 25521727 0 22762499 16693270 42513422 31015581 5606492 18188100 2184537 2262937 9515234 7762682 130897967 73015420 55120499 57882547 389783068 328662398 15085535 -14461016 21833629 126649351 6688972 6332536 12303988 21220460 583397875 602208846 32151908 50665055 26263443 23316096 77560000 73100000 2622230 2586304 138597581 149667455 X 441373229 451424834 3427065 1116557 444800294 452541391 583397875 602208846 X 21261217 -4016638 -9503482 X X 0 1 X 1 0 X 130000 431249 561249 309094886 334242998 340397936 332322393 309583269 1625641482 309094886 334242998 340397936 332452393 310014518 1626202731 849640 24833637 21330491 12419649 10245461 69678878 36623158 40913316 29050661 33536340 24828912 164952387 37472798 65746953 50381152 45955989 35074373 234631265 1391571466 6645727 6648528 7606472 9203709 7505225 37609661 6645727 6648528 7606472 9203709 7505225 37609661 55486 0 55486 315796099 340891526 348004408 341656102 317519743 1663867878 0.83630 0.83870 0.02260 0.02290 X 0 1 0 0 0 0 1 283122 0 0 283122 0 PART II-B, LINE 1: 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. 7779266 7779266 55441221 22515882 32925339 22938448 9657874 13280574 44101682 40841664 3260018 637350 637350 57882547 PRIVATE EQUITY INVESTMENTS 9549854 C INVESTMENT IN FOREIGN SUBSIDIARIES 4878725 C INVESTMENT IN PROFESSIONAL EXAMINATION SERVICE 4126569 C INVESTMENT IN NRCCUA, LLC 108094203 C 126649351 POST RETIREMENT BENEFIT PLAN OBLIGATIONS 2586304 2586304 X PART X, LINE 2: FIN 48 FOOTNOTE FROM AUDITED FINANCIAL REPORT: ACT AND PROFESSIONAL EXAMINATION SERVICE, BOTH EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, 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, 2018 AND 2017, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY AND ANY AMOUNTS OWED RELATED TO UBI ARE IMMATERIAL TO THE 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, 2014 AND PRIOR. CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES TESTING SERVICES 222130 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES TESTING SERVICES 2345243 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES TESTING SERVICES 692145 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES TESTING SERVICES 96578 NORTH AMERICA 0 0 PROGRAM SERVICES TESTING SERVICES 6000733 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES TESTING SERVICES 194766 SOUTH AMERICA 0 0 PROGRAM SERVICES TESTING SERVICES 226959 SOUTH ASIA 0 0 PROGRAM SERVICES TESTING SERVICES 99798 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES TESTING SERVICES 77263 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM-RELATED INVESTMENTS 4878725 0 0 0 0 0 0 9878352 4955988 14834340 0 0 1 0 0 1 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. 1 UNITED WAY OF JOHNSON COUNTY 1150 5TH ST CORALVILLE IA 52241 426062055 501(C)(3) 49832 N/A N/A MATCHING CONTRIBUTION FOR UNITED WAY CAMPAIGN UNIVERSITY OF IOWA FOUNDATION 1 W PARK RD IOWA CITY IA 52244 420796760 501(C)(3) 6830 N/A N/A IOWA EDGE SUMMER ENRICHMENT INSTITUTE PROJECT ARENACO 900 1ST AVE CORALVILLE IA 52441 814968896 501(C)(3) 50000 N/A N/A COMMUNITY DEVELOPMENT PROJECT - SPONSORSHIP FOR CONSTRUCTION OF ARENA 2 1 PART I, LINE 2: 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. X X X 1 1 X X X X X 1 1 0 0 0 0 0 1 0 MARTEN ROORDA CEO/DIRECTOR 639799 0 150000 0 27293 0 233289 0 24016 0 1074397 0 0 0 THOMAS J GOEDKEN CFO/TREASURER 373700 0 64452 0 21681 0 23850 0 14699 0 498382 0 0 0 JOHN COONEY SECRETARY 176085 0 18402 0 19252 0 16344 0 16267 0 246350 0 0 0 SUZANA DELANGHE CHIEF COMMERCIAL OFFICER 396319 0 71194 0 36634 0 48899 0 8003 0 561049 0 0 0 JANET E GODWIN CHIEF OPERATING OFFICER 305375 0 56654 0 21485 0 23850 0 13523 0 420887 0 0 0 LUCAS KUHLMANN CHIEF TECHNOLOGY OFFICER 266927 0 46512 0 754 0 23850 0 21837 0 359880 0 0 0 DONNA MATOVINOVIC SR. VP TEST DEVLOPMENT 259269 0 48438 0 5619 0 23544 0 6499 0 343369 0 0 0 WAYNE CAMARA HORACE MANN CHAIR 366270 0 47795 0 13002 0 23850 0 3059 0 453976 0 0 0 JENNIFER M YI BOYER SR. VICE PRESIDENT 287825 0 52642 0 478 0 23683 0 21918 0 386546 0 0 0 ALINA VON DAVIER SR. VICE PRESIDENT 289480 0 27217 0 15401 0 24199 0 4121 0 360418 0 0 0 DEBORAH HARRIS VP RESEARCH 102688 0 0 0 259428 0 17481 0 4928 0 384525 0 0 0 DAVID ZASADA VP PRODUCT LINE MANAGEMENT 216396 0 44965 0 100176 0 20537 0 18873 0 400947 0 0 0 DIXIE L AXLEY FORMER DIRECTOR 36000 0 0 0 0 0 0 0 0 0 36000 0 0 0 JAMES E BOSTIC JR FORMER DIRECTOR 36000 0 0 0 0 0 0 0 0 0 36000 0 0 0 SARITA E BROWN FORMER DIRECTOR 36000 0 0 0 0 0 0 0 0 0 36000 0 0 0 D ROBERT GRAHAM FORMER DIRECTOR 36883 0 0 0 0 0 0 0 0 0 36883 0 0 0 DIANA NATALICIO FORMER DIRECTOR 24000 0 0 0 0 0 0 0 0 0 24000 0 0 0 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). TWO KEY EMPLOYEES AND ONE HIGHEST COMPENSATED EMPLOYEE WERE PROVIDED WITH FIRST CLASS TRAVEL. NO AMOUNT WAS TREATED AS TAXABLE COMPENSATION TO THE LISTED PERSONS. ACT PROVIDED A MOVING ALLOWANCE THAT WAS GROSSED UP FOR TAXES FOR JOHN COONEY. THE MOVING ALLOWANCE AND GROSS UP WERE APPROVED BY THE BOARD OF DIRECTORS AND CEO. MARTEN ROORDA AND SUZANA DELANGHE WERE PROVIDED WITH PERSONAL SERVICES TREATED AS TAXABLE COMPENSATION. PART I, LINE 3 THE EXECUTIVE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE IN REGARDS TO ESTABLISHING THE COMPENSATION OF THE ORGANIZATION'S CEO. 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 TWO PARTICIPANTS DURING THE YEAR IN THE FOLLOWING AMOUNTS: MARTEN ROORDA - $210,512 SUZANA DELANGHE - $25,000 NO LISTED PERSONS RECEIVED DISTRIBUTIONS DURING CALENDAR YEAR 2017. 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. A CITY OF IOWA CITY IOWA 2017-02-28 27560000 REFUNDING REVENUE BONDS 0 0 0 A 27560000 300710 1 0 1 1 A 0 0 0 0 0 0 0 0 0 A 1 X SOFTWARE 1 131249 BOOK VALUE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. 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 671 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, THOMAS J. GOEDKEN, SUZANA DELANGHE, JANET GODWIN AND JOHN COONEY 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 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. 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 AN 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 ALSO SERVES AS CEO OF ACT. HIS COMPENSATION AS CEO IS DISCLOSED ON FORM 990, PART VII, SECTION A AND SCHEDULE J. HE RECEIVES 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 12,785,127. MANAGEMENT AND GENERAL EXPENSES 158,705. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,943,832. TEMPORARY LABOR: PROGRAM SERVICE EXPENSES 22,133,390. MANAGEMENT AND GENERAL EXPENSES 16,985. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,150,375. CONSULTING FEES: PROGRAM SERVICE EXPENSES 6,818,796. MANAGEMENT AND GENERAL EXPENSES 395,009. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,213,805. OTHER SERVICES & FEES: PROGRAM SERVICE EXPENSES 5,672,437. MANAGEMENT AND GENERAL EXPENSES 395,009. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,067,446. ESSAY SCORING: PROGRAM SERVICE EXPENSES 9,893,165. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,893,165. PASS THROUGH EXPENSES: PROGRAM SERVICE EXPENSES 9,891,137. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,891,137. COMPUTER PROGRAMMING-EXTERNAL: PROGRAM SERVICE EXPENSES 1,167,803. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,167,803. OTHER DATA PROCESSING: PROGRAM SERVICE EXPENSES 5,521,332. MANAGEMENT AND GENERAL EXPENSES 28,420. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,549,752. ITEM DEVELOPMENT: PROGRAM SERVICE EXPENSES 739,730. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 739,730. HONORARIA OTHER: PROGRAM SERVICE EXPENSES 81,593. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 81,593. FORM 990, PART XI, LINE 9: (DECREASE) IN NET ASSETS - ACT INTERNATIONAL CONSOLIDATED -827,587. (DECREASE) IN NET ASSETS - ACT ASSESSMENT TECHNOLOGIES CONSOLIDATED -4,809,313. (DECREASE) IN NET ASSETS - PROFESSIONAL EXAMINATION SERVICE -3,512,077. (DECREASE) IN NET ASSETS - NRCCUA, LLC -332,797. LOSS ON DISPOSAL OF ASSET -21,708. 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. PACIFIC METRICS LLC 1LWR RAGDALE BLDG 1 STE 150 MONTEREY CA 93940 943378681 TESTING SERVICES CA 0 0 ACT INC OPENED INC 746 THE ALMEDA SUITE 20 SAN JOSE CA 52126 460946927 TESTING SERVICES DE 64039 8037167 ACT ASSESSMENT TECHNOLOGIES INC PROFESSIONAL EXAMINATION SERVICE 475 RIVERSIDE DRIVE NEW YORK NY 10115 237097173 TESTING SERVICES MO 501(C)(3) LINE 11 ACT INC 1 ACT ASPIRE LLC 110 5TH ST STE 270 CORALVILLE IA 52241 455560033 TESTING SERVICES DE ACT INC RELATED 7631545 22411754 0 0 0.50000 NRCCUA LLC (INDIRECT) 3651 NE RALPH POWELL ROAD LEES SUMMIT MO 64064 262320841 TESTING SERVICES DE STERLING NRCCUA HOLDINGS INC RELATED 1550468 66734766 0 0 0.53550 NRCCUA LLC (DIRECT) 3651 NE RALPH POWELL ROAD LEES SUMMIT MO 64064 262320841 TESTING SERVICES DE ACT INC RELATED 1026986 44203215 0 0 0.35470 ACT EDUCATION SOLUTIONS LTD (HONG KONG) ROOM 2503 BANK OF AMERICA TOWER 1 HONG KONG HK TESTING SERVICES HK ACT INTERNATIONAL BV C 4840703 6454391 1.00000 1 ACT INTERNATIONAL BV NARITAWEG 165 1043 BW AMSTERDAM NL HOLDING COMPANY NL ACT INC C 29466155 1.00000 1 ACT BUSINESS SOLUTIONS BV NARITAWEG 165 1043 BW AMSTERDAM NL TESTING SERVICES NL ACT INTERNATIONAL BV C 334451 9262 1.00000 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 444986 108276 1.00000 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 11825 1.00000 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 2426369 4410154 1.00000 1 ACT ASSESSMENT TECHNOLOGIES INC (FKA ACT BRIDGE INC) 950 E PACES FERRY ROAD NE SUITE 155 ATLANTA GA 30326 461405341 TESTING SERVICES DE ACT INC C 2988 83229184 1.00000 1 STERLING NRCCUA HOLDINGS INC 3651 NE RALPH POWELL ROAD LEES SUMMIT MO 64064 811258127 TESTING SERVICES DE ACT ASSESSMENT TECHNOLOGIES INC C 11146160 0.83000 1 MY COLLEGE OPTIONS INC 3651 NE RALPH POWELL ROAD LEES SUMMIT MO 64064 811392058 TESTING SERVICES DE NRCCUA LLC C 32 44471 0.89000 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 0 1 0 0 ACT EDUCATION SOLUTIONS LTD (HONG KONG) L 333797 WRITTEN CONTRACT PROFESSIONAL EXAMINATION SERVICE C 131249 COST ACT ASSESSMENT TECHNOLOGIES INC B 2040000 CASH ACT ASSESSMENT TECHNOLOGIES INC Q 98817 WRITTEN CONTRACT ACT ASPIRE LLC L 6214441 WRITTEN CONTRACT ACT ASPIRE LLC M 9891137 WRITTEN CONTRACT ACT BUSINESS SOLUTIONS BV M 334081 WRITTEN CONTRACT PROFESSIONAL EXAMINATION SERVICE Q 2414601 WRITTEN CONTRACT PROFESSIONAL EXAMINATION SERVICE M 1248037 WRITTEN CONTRACT OPENED LLC Q 3697223 WRITTEN CONTRACT ACT INTERNATIONAL BV D 18038100 COST NRCCUA LLC B 30051756 CASH SCHEDULE R, PART III: 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.