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ObjectId: 201722169349300132 - Submission: 2017-08-04
TIN: 21-0634479
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Information about Schedule R (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
15
Open to Public Inspection
Name of the organization
Educational Testing Service
Employer identification number
21-0634479
Part I
Identification of Disregarded Entities
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
(1)
Computerized Assessments and Learning LLC
1202 East 23rd Street Suite D
Lawrence
,
KS
66046
20-4973305
Educational services
KS
25,271,000
Educational Testing Service
(2)
ETS Tech LLC
Rosedale Road
Princeton
,
NJ
08541
45-4054815
Holding company
DE
18,406,000
27,254,000
Educational Testing Service
Part II
Identification of Related Tax-Exempt Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
Educational Testing Service Retiree Medical and Life Ins Plan
Rosedale Road MS 20-J
Princeton
,
NJ
08541
22-3372287
Benefit Plan
NJ
501(c)(9)
Educational Testing Service
Yes
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2015
Page 2
Schedule R (Form 990) 2015
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
Educational Testing Service (ETS) Global BV
Strawinskylaan 929
Amsterdam
1077 XX
NL
Educational services
NL
Educational Testing Service
C
28,903,506
11,263,032
100.000 %
Yes
(2)
Educational Testing Service Canada Inc
138B ch de la Grande-Cote
Rosemere
,
Quebec
J7A 1H3
CA
Educational services
CA
Educational Testing Service
C
1,143,947
1,057,459
100.000 %
Yes
(3)
ETS Assessments (Beijing) Ltd
No 3 Dongsanhuan Beilu Block B L
Beijing
100027
CH
Educational services
CH
Educational Testing Service (ETS) Global BV
C
2,377,165
2,074,429
100.000 %
Yes
(4)
ETS Educational Services (India) Private Limited
12-2-417/A/15 Jayanagar Colony
Hyderabad
500 082
IN
Educational services
IN
Educational Testing Service (ETS) Global BV
C
100.000 %
Yes
(5)
ETS Holdings Inc
1501 South Clinton Street
Baltimore
,
MD
21224
26-0416543
Holding company
DE
Educational Testing Service
C
100.000 %
Yes
(6)
Prometric Inc
1501 South Clinton Street
Baltimore
,
MD
21224
26-0416596
Educational services
DE
ETS Holdings Inc
C
219,006,884
463,308,920
100.000 %
Yes
(7)
Prometric Japan Company Limited
Ochanomizu Sola City 5F 4-6 Kanda S
Tokyo, Chiyoda-Ku
101-0062
JA
Educational services
JA
Prometric Inc
C
24,688,464
16,868,033
100.000 %
Yes
(8)
Prometric Limited
7th Floor The Victoria Harbour Cit
Manchester
M5 03SP
UK
98-0561896
Educational services
UK
Prometric Inc
C
3,440,260
4,931,553
100.000 %
Yes
(9)
Prometric Luxembourg SARL
5 Rue Guillaume Kroll
Luxembourg
L-1882
LU
Holding company
LU
Prometric Inc
C
14,031,050
105,485,323
100.000 %
Yes
(10)
Ireland Test Center Delivery Limited
Office 11 Verdala Business Center
Mriehel
BKR 3000
MT
98-0561894
Holding company
MT
Prometric Luxembourg SARL
C
35,538,079
57,572,824
100.000 %
Yes
(11)
Prometric Ireland Limited
25/28 North Wall Quay
Dublin
1
EI
98-1020297
Educational services
EI
Ireland Test Center Delivery Limited
C
25,524,724
9,352,185
100.000 %
Yes
(12)
Prometric Pty Limited
Suite 309 Level 6 115 Pitt St
Sydney NSW
2000
AS
98-1072358
Educational services
AS
Ireland Test Center Delivery Limited
C
173,928
1,202,372
100.000 %
Yes
(13)
Prometric BV
Hogehilweg 8
Amsterdam
1101CC
NL
98-1071416
Educational services
NL
Prometric Luxembourg SARL
C
14,031,050
105,474,283
100.000 %
Yes
(14)
Prometric Korea Limited
B-1713 Keungil Tower 677-25 Yeoksa
Seoul
KS
Educational services
KS
Prometric BV
C
617,427
2,418,263
100.000 %
Yes
(15)
Prometric (Proprietary) Ltd
4 Daventry Street Lynnwood Manor
Pretoria
0081
SF
Educational services
SF
Prometric BV
C
27,658
327,138
100.000 %
Yes
(16)
Prometric Testing Private Ltd
2nd Floor DLF Infinity Tower-A Sec
Gurgaon, Haryana
122002
IN
Educational services
IN
Prometric BV
C
9,240,189
9,420,574
100.000 %
Yes
(17)
Prometric Technology (Beijing) Co Ltd
Unit 406 Raycom InfoTech Tower A
Beijing, Haidian District
100080
CH
Educational services
CH
Prometric BV
C
1,654,797
1,262,416
100.000 %
Yes
(18)
Prometric Technology SDN Bhd
Suite 11-1 11-3 Level 11 Wisma
Kuala Lumpur
50490
MY
Educational services
MY
Prometric BV
C
7,223,495
5,110,631
100.000 %
Yes
(19)
Prometric Pte Ltd
8 Marina Blvd 05-02 Marina Bay Fi
Singapore
018981
SN
Educational services
SN
Prometric BV
C
41,018
1,168,570
100.000 %
Yes
(20)
Prometric FZ-LLC
Dubai Knowledge Village Office 108
Dubai
AE
Educational services
AE
Prometric BV
C
650,142
647,676
100.000 %
Yes
(21)
Educational Testing Service International Holdings Limited
25/28 North Wall Quay
Dublin
1
EI
Educational services
EI
Educational Testing Service
C
93,000
9,895,218
100.000 %
Yes
(22)
Edusoft Ltd
16 Hamelacha St North Industrial P
Rosh Ha'Ayin
48091
IS
Educational services
IS
Educational Testing Service International Holdings Limited
C
6,016,130
14,013,881
100.000 %
Yes
(23)
Prometric Canada Testing Services Inc
550 Burrard Street Suite 2300 Bent
Vancouver
,
British Columbia
CA
Educational services
CA
Prometric Inc
C
971,617
914,656
100.000 %
Yes
Schedule R (Form 990) 2015
Page 3
Schedule R (Form 990) 2015
Page
3
Part V
Transactions With Related Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
Yes
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
Yes
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
Yes
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
Yes
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
Yes
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
Yes
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
Educational Testing Service Retiree Benefits Trust
Q
3,621,492
Cash
(2)
Educational Testing Service (ETS) Global BV
A
4,144,466
Fair market value
(3)
Educational Testing Service (ETS) Global BV
L
1,492,655
Fair market value
(4)
Educational Testing Service Canada Inc
A
164,598
Fair market value
(5)
Educational Testing Service Canada Inc
L
308,865
Fair market value
(6)
Prometric Inc
L
587,012
Fair market value
(7)
Prometric Inc
Q
173,223
Cash
(8)
Edusoft Ltd
L
204,371
Fair market value
(9)
ETS Holdings Inc
F
47,000,000
Cash
(10)
Educational Testing Service (ETS) Global BV
M
7,901,090
Fair market value
(11)
Prometric Inc
M
73,080,276
Fair market value
(12)
Edusoft Ltd
M
1,106,602
Fair market value
(13)
Educational Testing Service International Holdings Limited
F
400,000
Cash
(14)
ETS Holdings Inc
B
8,293,313
Cash
Schedule R (Form 990) 2015
Page 4
Schedule R (Form 990) 2015
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2015
Page 5
Schedule R (Form 990) 2015
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference
Explanation
Schedule R (Form 990) 2015
Additional Data
Software ID:
Software Version: