2012-07-11T15:00:03-05:00 2011-12-31 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2011-01-01 237097173 PROFESSIONAL EXAMINATION SERVICE PROF 2123674200 475 RIVERSIDE DRIVE NEW YORK NY 10115 JEFFREY MOHN 2012-07-11 true P00041562 5023263996 2011 2016-02-24 21:20:13Z ROBERT S BLOCK 475 RIVERSIDE DRIVE NEW YORK NY 10115 20816960 false X WWW.PROEXAM.ORG X 1971 MO PES PROMOTES PUBLIC WELFARE BY COMMUNICATING AND DEMONSTRATING THE VALUE OF CREDENTIALING. 11 11 107 0 0 0 0 0 17136166 17285108 160132 400563 0 0 17296298 17685671 0 0 0 0 12105054 12261318 0 0 0 5122541 4918951 17227595 17180269 68703 505402 11109577 11236863 2416400 2288604 8693177 8948259 PES IS A NONPROFIT 501(C)(3) ORGANIZATION WHOSE MISSION IS TO PROMOTE THE PUBLIC GOOD BY PROVIDING SERVICES TO THOSE ORGANIZATIONS WHO HAVE A STAKE IN THE DEVELOPMENT AND MAINTENANCE OF SOUND LICENSURE, CERTIFICATION AND CREDENTIALING PROGRAMS AND PRACTICES. false false 13279546 0 16357344 EXAMINATION SERVICES: DEVELOPMENT OF CERTIFICATION AND LICENSURE EXAMINATIONS AND ANCILLARY SERVICES FOR 49 NON- PROFIT ORGANIZATIONS SPONSORING VOLUNTARY CERTIFICATION PROGRAMS AND/ OR REGULATORY AUTHORITIES SPONSORING LICENSURE PROGRAMS. 833984 0 927764 RESEARCH & ADVISORY SERVICES: IMPLEMENTATION OF APPLIED RESEARCH METHODS TO ENSURE THAT THE CERTIFICATION AND LICENSURE EXAMINATIONS ASSESS THE KNOWLEDGE, SKILLS, AND/ OR ABILITIES REQUIRED FOR THE ATTAINMENT OF EACH PROFESSION'S LICENSE OR CERTIFICATION THESE SERVICES WERE FURNISHED TO 17 CLIENTS, INCLUDING BOTH REGULATORY AUTHORITIES SPONSORING LICENSURE PROGRAMS AND NON-PROFIT ORGANIZATIONS SPONSORING VOLUNTARY CERTIFICATION PROGRAMS 196778 EDUCATIONAL SERVICES: INFORMATION OUTREACH TO THE CREDENTIALING COMMUNITY REGARDING ADVANCES IN THE CREDENTIALING PROCESS VIA FINANCIAL AND STAFF CONTRIBUTIONS TO CREDENTIALING ORGANIZATIONS, SELECTED STAFF PUBLICATIONS AVAILABLE TO THE PUBLIC AND EDUCATIONAL PRESENTATIONS THAT FOCUS ON MEASUREMENT AND POLICY ISSUES IN CREDENTIALING-ALL WITH THE INTENT THAT SUCH CONTRIBUTIONS WILL HAVE A POSITIVE IMPACT ON THE UNDERSTANDING, EVALUATION, AND IMPLEMENTATION OF THE CREDENTIALING PROCESS 14310308 true false false false false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 1215 0 true 107 true false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true false false NY X JEFFREY MOHN 2123674221 475 RIVERSIDE DRIVE NEW YORK NY 10115 PHILIP ROSS SMITH 4.00 X X 1200 0 0 ROBERT F SCHERER 4.00 X X 0 0 0 WENDELL B ALCORN JR JD 4.00 X X 1200 0 0 A JAMES DUNSDON 4.00 X 0 0 0 C REX CORLETT 4.00 X 600 0 0 KENNETH F GARRISON JR 4.00 X 1200 0 0 MARIO MOUSSA 4.00 X 1200 0 0 MICHAEL D AKERS 4.00 X 1200 0 0 MIRIAM A MOBLEY SMITH 4.00 X 1200 0 0 NATHAN PERRINE 4.00 X 1200 0 0 PAUL W HOLLAND 4.00 X 600 0 0 SHARIF M SHAKRANI PHD 4.00 X 1200 0 0 I LEON SMITH PHD 40.00 X 253107 0 34073 JEFFREY P MOHN 40.00 X 121805 0 9197 DANIEL LEOCADI 40.00 X 178923 0 8067 JOHN L SCHULTZ 40.00 X 122274 0 33302 KENNETH DOUCET 40.00 X 127133 0 10822 SANDRA GREENBERG 40.00 X 128317 0 17487 STEVEN T PELUSO 40.00 X 127972 0 24089 1070331 0 137037 10 false true false PROMETRIC 1501 SOUTH CLINTON STREET 1400 BALTIMORE MD 21224 COMPUTER BASED TESTING VENDOR 1567653 ROBERT HALF TECHNOLOGY 245 PARK AVE 25TH FLOOR NEW YORK NY 10167 TEMPORARY STAFFING 128750 0 0 EXAMINATION SERVICES 561000 17273531 17273531 SCORE AND TRANSCRIPT SERVICES 561000 11577 11577 0 0 0 0 17285108 122793 122793 0 0 100465 100465 0 0 0 3308594 3030824 277770 0 277770 277770 0 0 0 0 0 0 0 0 17685671 17285108 0 400563 0 0 0 0 428982 161531 267451 0 10433276 9368017 1065259 266907 209973 56934 670750 527672 143078 461403 362981 98422 0 44300 44300 83250 83250 0 0 0 60619 28942 31677 0 1394741 1032035 362706 0 0 1642343 1433708 208635 389565 327755 61810 0 110524 49074 61450 2030 2030 0 646111 593823 52288 171569 171569 ITEM WRITER CONSULTANTS 146264 146264 RECRUITING COST 121477 121477 106158 68533 37625 0 17180269 14310308 2869961 0 0 1632195 980789 1595995 2037669 2812521 3400681 119079 131116 7002232 5074939 1888320 1927293 3061467 2759315 0 0 0 0 0 0 11109577 11236863 2416400 2288604 0 0 2416400 2288604 X 8693177 8948259 8693177 8948259 11109577 11236863 X 505402 -250320 X X false true true X false X 117026 117026 15630113 17490308 15942371 17136166 17285108 83484066 0 0 0 15630113 17490308 16059397 17136166 17285108 83601092 0 7380361 8636437 8933118 9459207 9520872 43929995 7380361 8636437 8933118 9459207 9520872 43929995 39671097 124717 225936 261878 191210 223258 1026999 0 124717 225936 261878 191210 223258 1026999 0 0 0 0 0 0 0 15754830 17716244 16321275 17327376 17508366 84628091 0.46880 0.49350 0.01210 0.01120 X 0 0 1744290 1744290 0 2807284 2422497 384787 2450658 908152 1542506 1927293 0 0 17685671 17180268 505403 -250321 0 -250321 255082 17435350 -250321 0 -250321 17685671 0 0 17685671 17180269 0 0 17180269 0 0 17180269 FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 PES IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM STATE AND LOCAL INCOME TAXES UNDER COMPARABLE LAWS AND IS NOT SUMJECT TO INCOME TAXES UNLESS SUCH INCOME GENEREATED IS UNRELATED TO ITS MISSION MANAGEMENT BELIEVES PES HAS NO MATEREIAL UNRECOGNIZED INCOME TAX BENEFITS OR LIABILILTIES, INCLUDING ANY POTENTIAL LOSS OF ITS TAX-EXEMPT STATUS. PES WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AS PART OF OTHER OPERATING EXPENSES AND INCLUDE ACCRUED INTEREST AND PENALTIES IN ACCRUED EXPENSES IN THE STATEMENT OF FINANCIAL POSITION SHOULD THEY BE INCURRED. PES HAS NOT INCURRED ANY PENALTIESS OR INTEREST AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2011 OR 2010. PES IS NO LONGER SUBJECT TO EXAMINATION BY FEDERAL OR STATE TAXING AUTHORITIES FOR THE YEARS BEFORE THE YEAR ENDED DECEMBER 31, 2008. PES DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. X X X false false false false false false false false false I LEON SMITH PHD 253107 0 0 0 0 0 17021 0 17052 0 287180 0 0 0 DANIEL LEOCADI 178923 0 0 0 0 0 6753 0 1314 0 186990 0 0 0 JOHN L SCHULTZ 122274 0 0 0 0 0 8553 0 24749 0 155576 0 0 0 STEVEN T PELUSO 127972 0 0 0 0 0 6759 0 17330 0 152061 0 0 0 Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b IN 2011, THE BOARD ESTABLISHED AN AUDIT COMMITTEE. THE DRAFT 990 IS CIRCULATED FIRST TO THE AUDIT COMMITTEE FOR REVIEW, COMMENTS, ADVICE AND SUGGESTIONS. AFTER INCORPORATING CHANGES, IF ANY, THE FORM 990 IS THEN CIRCULATED VIA E-MAIL TO ALL MEMBERS OF THE BOARD FOR A SECOND REVIEW PRIOR TO THE RETURN BEING FILED WITH THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c BOARD CANDIDATES ARE VETTED FOR POSSIBLE CONFLICTS PRIOR TO DECLARED BEING ELIGIBLE FOR ELECTION TO THE BOARD. ANNUAL SIGNING OF THE DISCLOSURE STATEMENT IS REQUIRED AND THE STATEMENTS ARE REVIEWED BY THE BOARD CHAIR ANNUALLY. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST EXISTS, THE BOARD OF DIRECTORS OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF IT IS DETERMINED THAT AN INTERESTED PERSON HAS A CONFLICT THE ORGANIZATION TAKES ACTION TO ENSURE THAT APPROPRIATE RESTRICTIONS ARE PUT IN PLACE SUCH AS PROHIBITING THEM FROM ANY RELATED DISCUSSION, VOTE OR SIMILAR ACTION ON THE MATTER. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a THE ORGANIZATION CONTINUES TO UTILIZE MARKET DATA FROM OTHER COMPARABLE ORGANIZATIONS IN BOTH OUR GEOGRAPHICAL AREA, AND FROM SIMILAR TYPES OF ORGANIZATIONS. HR ROUTINELY USES BOTH ON-LINE AND PRINTED SALARY SURVEYS TO PROVIDE APPROPRIATE RANGES OF COMPENSATION FOR EMPLOYEES AND TOP MANAGEMENT. SOME EXAMPLES OF THE SURVEYS WHICH ARE USED ARE COMPDATA SURVEYS (ALL POSITIONS), ERI (NON-FOR-PROFIT SURVEY -ALL POSITIONS), GUIDESTAR (NON-FOR-PROFITALL POSITIONS), BUREAU OF LABOR STATISTICS (ALL POSITIONS), WATSON WYATT (ALL POSITIONS), JANCO (IT POSITIONS) AND ROBERT HALF SALARY SURVEYS (FINANCE AND IT POSITIONS). OUTSIDE DIRECTORS ARE VOLUNTEERS AND RECEIVE A DE MINIMIS HONORARIUM FOR THEIR SERVICES. THE BOARD ALSO APPROVES THE COMPENSATION. THE BOARD LAST APPROVED THE COMPENSATION OF THE PRESIDENT DURING THE YEAR AND DOCUMENTED THE DECISION IN THE BOARD MEETING MINUTES. PROCESS USED TO ESTABLISH COMPENSATION FOR OTHER OFFICERS FORM 990, PART VI, LINE 15B THE ORGANIZATION'S PRESIDENT REVIEWS AND APPROVED THE COMPENSATION OF THE OTHER OFFICERS. THE ORGANIZATION CONTINUES TO UTILIZE MARKET DATA FROM OTHER COMPARABLE ORGANIZATIONS IN BOTH OUR GEOGRAPHICAL AREA, AND FROM SIMILAR TYPES OF ORGANIZATIONS. HR ROUTINELY USES BOTH ON-LINE AND PRINTED SALARY SURVEYS TO PROVIDE APPROPRIATE RANGES OF COMPENSATION FOR THE OTHER OFFICERS OF THE ORGANIZATION. SOME EXAMPLES OF THE SURVEYS WHICH ARE USED ARE COMPDATA SURVEYS (ALL POSITIONS), ERI (NON-FOR-PROFIT SURVEY - ALL POSITIONS), GUIDESTAR (NON-FOR-PROFITALL POSITIONS), BUREAU OF LABOR STATISTICS (ALL POSITIONS), WATSON WYATT (ALL POSITIONS), JANCO (IT POSITIONS) AND ROBERT HALF SALARY SURVEYS (FINANCE AND IT POSITIONS). Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - -250320; Change of oversight process or selection process Form 990, Part XII, Line 2c THE AUDIT COMMITTEE IS EMPOWERED TO ENGAGE OUTSIDE AUDITORS AND MANAGE THE AUDIT PROCESS ON BEHALF OF THE ENTIRE BOARD. THE AUDIT COMMITTEE IS ALSO EMPOWERED TO ACCEPT THE AUDITED FINANCIAL STATEMENTS ON BEHALF OF THE BOARD. IN PRIOR PRACTICE, IT WAS THE RESPONSIBILITY OF THE FINANCE COMMITTEE TO MANAGE THE AUDIT PROCESS, AND IT WAS THE RESPONSIBILITY OF THE BOARD TO ACCEPT THE AUDITED FINANCIAL STATEMENTS.