Form 990 for tax year 2025

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: DATA SERVICES

  total $11,030,734 · related or exempt $11,030,734 · unrelated business $0 · excluded $0

• 2b · Program service revenue: MEMBERSHIP DUES

  total $7,457,200 · related or exempt $7,457,200 · unrelated business $0 · excluded $0

• 2c · Program service revenue: PROGRAM & SPONSORSHIP

  total $2,403,271 · related or exempt $2,403,271 · unrelated business $0 · excluded $0

• 2d · Program service revenue: LICENSE FEES

  total $1,336,775 · related or exempt $1,336,775 · unrelated business $0 · excluded $0

• 2e · Program service revenue: INTERNATIONAL PROGRAMS

  total $1,048,794 · related or exempt $1,048,794 · unrelated business $0 · excluded $0

• 3 · Investment income

  total $1,777,229 · excluded $1,777,229

• 6a · Gross rents

  real property $110,708

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $110,708

• 6d · Net rental income or loss

  total $110,708 · excluded $110,708

• 11a · Other revenue: PAYROLL SERVICES

  total $31,441 · excluded $31,441

• 11e · Other revenue, total

  $31,441

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $6,462,820

• 5 · Compensation of officers, directors and key employees

  total $3,620,824

• 7 · Other salaries and wages

  total $8,463,295

• 8 · Pension plan contributions

  total $518,606

• 9 · Other employee benefits

  total $1,150,149

• 10 · Payroll taxes

  total $687,226

• 11a · Fees: management

  total $140,948

• 11b · Fees: legal

  total $320,795

• 11c · Fees: accounting

  total $115,646

• 11d · Fees: lobbying

  total $221,101

• 11f · Fees: investment management

  total $170,491

• 11g · Fees: other

  total $600,279

• 12 · Advertising and promotion

  total $535,573

• 13 · Office expenses

  total $174,884

• 14 · Information technology

  total $1,228,233

• 16 · Occupancy

  total $954,138

• 17 · Travel

  total $320,443

• 19 · Conferences, conventions and meetings

  total $1,289,407

• 22 · Depreciation, depletion and amortization

  total $132,549

• 23 · Insurance

  total $281,780

• 24a · Other expenses: RECRUITMENT

  total $78,638

• 24b · Other expenses: SINGAPORE INCOME TAX

  total $6,980

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $7,986,497 · end of year $5,114,777

• 4 · Accounts receivable

  beginning of year $492,025 · end of year $510,710

• 9 · Prepaid expenses and deferred charges

  beginning of year $973,563 · end of year $1,096,354

• 10a · Land, buildings and equipment: cost or other basis

  $4,367,564

• 10b · Land, buildings and equipment: accumulated depreciation

  $4,197,392

• 10c · Land, buildings and equipment, net

  beginning of year $239,380 · end of year $170,172

• 11 · Investments: publicly traded securities

  beginning of year $29,326,079 · end of year $36,748,740

• 12 · Investments: other securities

  beginning of year $0 · end of year $0

• 13 · Investments: program-related

  beginning of year $0 · end of year $0

• 14 · Intangible assets

  beginning of year $796,836 · end of year $796,836

• 15 · Other assets

  beginning of year $6,911,993 · end of year $1,767,953

• 17 · Accounts payable and accrued expenses

  beginning of year $2,394,415 · end of year $2,740,399

• 19 · Deferred revenue

  beginning of year $7,268,269 · end of year $7,002,227

• 25 · Other liabilities

  beginning of year $1,889,741 · end of year $1,142,727

• 27 · Net assets without donor restrictions

  beginning of year $35,173,948 · end of year $35,320,189

The filer's explanations (Part III)

PART I, LINE 1A

FIRST-CLASS OR CHARTER TRAVEL PER THE TERMS OF HIS EMPLOYMENT CONTRACT, THE PRESIDENT AND CHIEF EXECUTIVE OFFICER IS PERMITTED TO FLY FIRST CLASS FOR ORGANIZATION-RELATED BUSINESS ON FLIGHTS THAT ARE THREE HOURS IN DURATION OR LONGER. THIS BENEFIT IS NOT TAXABLE AS COMPENSATION. DISCRETIONARY SPENDING PER THE TERMS OF HIS OFFER LETTER, ONE KEY EMPLOYEE RECEIVES A TRAVEL ALLOWANCE. THE TRAVEL ALLOWANCE IS TAXABLE AS COMPENSATION.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• ABMS HOLDING LLC

  ASSESSMENT SERVICES · IL · income $14,207,470 · assets $7,489,187

  Directly controlled by ABMS

• ABMS ASSESSMENT SERVICES LLC

  ASSESSMENT SERVICES · IL

  Directly controlled by ABMS HOLDING LLC

• ABMS SOLUTIONS LLC

  DATA SERVICES · IL

  Directly controlled by ABMS HOLDING LLC

• ABMS STRATEGIES LLC

  ASSESSMENT SERVICES · IL

  Directly controlled by ABMS HOLDING LLC