John,

We use Acrobat for a lot more than just converting documents to PDF format. If that's all we did, we'd probably use some cheaper substitute. $99 is a lot of money if we can get something for free. If we can upgrade, great. If we cannot, we'll continue to use what we have. The ETS Foundation does not have a large bankroll (heck, we don't even have a small one, how about "micro" sized? <~>) and we must be extremely frugal with what we do have, in part because of an obligation I feel towards those who are generous with their support. Less than 1% of those who visit the ETS site contribute anything to support the site.