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        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>A COMPENSATION STUDY IS COMPLETED EVERY 4-5 YEARS; THIS WAS COMPLETED Q1 2019 INFORMING SALARY CHANGE DECIDED BY BOARD IN 2019.</ExplanationTxt>
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        <RelationshipDescriptionTxt>DIRECTORS OF THE INTERESTED PERSON ARE BOARD MEMBERS OF IELTS INC.</RelationshipDescriptionTxt>
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        <TransactionDesc>PAYMENTS FOR CENTRAL FEES</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
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            <BusinessNameLine1Txt>BRITISH COUNCIL</BusinessNameLine1Txt>
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        </NameOfInterested>
        <RelationshipDescriptionTxt>DIRECTORS OF THE INTERESTED PERSON ARE BOARD MEMBERS OF IELTS INC.</RelationshipDescriptionTxt>
        <TransactionAmt>230452</TransactionAmt>
        <TransactionDesc>PAYMENTS FOR SERVICE FEES</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR AND INDEPENDENT ACCOUNTANT REVIEW THE TAX RETURN FOR ACCURACY AND COMPLETENESS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DETERMINATION OF COMPENSATION FOR THE EXECUTIVE DIRECTOR AND KEY MANAGEMENT ROLES INCLUDES REVIEW OF SURVEYS FROM INDEPENDENT FIRMS, REVIEW OF COMPARABILITY DATA, COMPENSATION STUDY, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ONLY BY REQUEST AND AS REQUIRED BY JURISDICTION.</ExplanationTxt>
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</Return>