2024-04-29T09:54:09-05:00 2023-08-31 420714325 RSM US LLP 201 FIRST ST SE STE 800 CEDAR RAPIDS IA 524011425 990 2022-09-01 831610170 ACT EDUCATION ASSESSMENT SERVICES INC ACTE 3193371000 500 ACT DRIVE IOWA CITY IA 522430168 CURT D YEDLIK PRESIDENT & TREASURER 3193371000 2024-04-26 1 CURT YEDLIK 999009999 0 SHAWNA HULS P01315330 3192985333 2024-04-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CURT D YEDLIK 500 ACT DRIVE IOWA CITY IA 52243 301311 0 X N/A X 2018 IA SUPPORT THE ACTIVITIES OF ACT, INC., ITS SUPPORTED ORGANIZATION, TO HELP PEOPLE FROM ALL WALKS OF LIFE PREPARE AND BE READY FOR FUTURE EDUCATION AND WORK. 3 0 0 0 0 0 520120 301083 0 0 1 228 0 0 520121 301311 0 0 0 0 0 0 0 0 0 523389 314462 523389 314462 -3268 -13151 13971 726 94 0 13877 726 THE PURPOSE OF ACT EDUCATION ASESSEMENT SERVICES, INC. IS TO HELP PEOPLE FROM ALL WALKS OF LIFE PREPARE AND BE READY FOR FUTURE EDUCATION AND WORK. 0 0 314462 301311 SUPPORT THE ACTIVITIES OF ACT, INC., ITS SUPPORTED ORGANIZATION, TO HELP PEOPLE FROM ALL WALKS OF LIFE PREPARE AND BE READY FOR FUTURE EDUCATION AND WORK. 314462 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 181 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 0 1 0 0 0 0 1 1 1 0 0 0 1 1 1 1 1 1 1 0 0 X SHERRY TORNOW 3193371000 500 ACT DRIVE IOWA CITY IA 522430168 CURT YEDLIK DIRECTOR/PRES./TREAS. 1.00 41.00 X X 0 351069 30214 JASON HAPPEL DIRECTOR/SECRETARY 1.00 41.00 X X 0 253980 37376 SHANE KING DIRECTOR 1.00 40.00 X 0 343562 17176 0 948611 84766 0 0 1 0 0 301083 301083 228 228 301311 0 0 228 14973 14973 2100 2100 7900 7900 3341 3341 27590 27590 TEST ADMINISTRATION EXP 258558 258558 314462 314462 0 0 13971 726 13971 726 94 0 94 0 X 0 0 0 0 13877 726 13877 726 13971 726 -13151 0 X X 0 1 X 1 0 X X X 1 ACT INC 420841485 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: ACT EDUCATION ASSESSMENT SERVICES, INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES AND FILE FORMS 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. MANAGEMENT HAS EVALUATED 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, 2023 AND 2022, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. 0 0 0 0 0 0 1 0 0 CURT YEDLIK DIRECTOR/PRES./TREAS. 0 285555 0 63731 0 1783 0 15544 0 14670 0 381283 0 0 SHANE KING DIRECTOR 0 272002 0 66281 0 5279 0 16320 0 856 0 360738 0 0 JASON HAPPEL DIRECTOR/SECRETARY 0 204491 0 47608 0 1881 0 12626 0 24750 0 291356 0 0 PART I, LINE 6 ACT INC., A RELATED ORGANIZATION, MAINTAINS AN ANNUAL INCENTIVE PLAN WHICH PAYS OUT BONUSES YEARLY TO CERTAIN LISTED PERSONS. THE PLAN IS REEVALUATED AND UPDATED EVERY FISCAL YEAR. THE PAYOUT OF THE PLAN IS PARTLY BASED UPON THE FINAL FISCAL YEAR OPERATING INCOME RESULTS OF THE ORGANIZATION AND IS TYPICALLY PAID OUT FOLLOWING THE END OF THE FISCAL YEAR. 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(II). FORM 990, PART VI, SECTION A, LINE 2 CURT YEDLIK, JASON HAPPEL AND SHANE KING HAVE A BUSINESS RELATIONSHIP TO THE EXTENT THAT THEY ARE EMPLOYEES OF ACT, INC., THE SUPPORTED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A ALL DIRECTORS ARE APPOINTED BY THE BOARD OF DIRECTORS OF ACT, INC., THE SUPPORTED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE BYLAWS MUST BE APPROVED BY BOTH THE BOARD OF DIRECTORS OF THE FILING ORGANIZATION AND THE BOARD OF DIRECTORS OF ACT, INC., THE SUPPORTED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B ACT EDUCATION ASSESSMENT SERVICES, INC. DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS CONDUCTS A SUBSTANTIVE REVIEW OF THE FORM 990 PRIOR TO ITS FILING WITH THE ASSISTANCE OF THE OUTSIDE TAX PREPARER. THE FINAL VERSION OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD CANDIDATES ARE VETTED FOR POSSIBLE CONFLICTS PRIOR TO BEING DECLARED ELIGIBLE FOR ELECTION TO THE BOARD. ANNUAL SIGNING OF THE CONFLICT OF INTEREST 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. FORM 990, PART VI, SECTION B, LINE 15A NO OFFICERS OR DIRECTORS WERE COMPENSATED FOR SERVICES PROVIDED TO ACT EDUCATION ASSESSMENT SERVICES, INC. COMPENSATION FROM A RELATED ORGANIZATION REPORTED IS FOR SERVICES PROVIDED TO ACT, INC., THE SUPPORTED ORGANIZATION. COMPENSATION BY ACT, INC. IS DETERMINED BY ITS BOARD BASED UPON A PROCESS THAT INCLUES REVIEW AND APPROVAL BY INDEPENDENT MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 ACT EDUCATION ASSESSMENT SERVICES, INC. DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C, RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT: ACT, INC., THE ORGANIZATION'S SUPPORTED ORGANIZATION AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. 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