UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 __________ FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of Earliest Event Reported): May 6, 2005 ----------- NIC INC. -------- (Exact name of registrant as specified in its charter) Colorado 000-26621 52-2077581 -------- --------- ---------- (State or other jurisdiction of (Commission (I.R.S. Employer incorporation or organization) File Number) Identification No.) 10540 South Ridgeview Road Olathe, Kansas 66061 -------------------- (Address of principal executive offices, including zip code) (877) 234-3468 -------------- (Registrant's telephone number, including area code) ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION On May 6, 2005, NIC Inc. issued a press release announcing that it has reclassified certain financial information as of and for the three months ended March 31, 2005 that was reported in its first quarter 2005 earnings release issued on May 2, 2005. NIC changed its accounting treatment for the $5.0 million pre-tax charge relating to its software and services engagement with the California Secretary of State. The reclassification had no impact on operating loss, net loss, net loss per share or operating cash flows. A copy of the press release is furnished to the United States Securities and Exchange Commission with this report on Form 8-K as Exhibit 99. ITEM 7.01 REGULATION FD DISCLOSURE On May 6, 2005, NIC Inc. issued a press release announcing that it has reclassified certain financial information as of and for the three months ended March 31, 2005 that was reported in its first quarter 2005 earnings release issued on May 2, 2005. NIC changed its accounting treatment for the $5.0 million pre-tax charge relating to its software and services engagement with the California Secretary of State. The reclassification had no impact on operating loss, net loss, net loss per share or operating cash flows. A copy of the press release is furnished with this report on Form 8-K as Exhibit 99. ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS (c) Exhibits 99 - Press release issued by NIC Inc. dated May 6, 2005, announcing that it has reclassified certain financial information as of and for the three months ended March 31, 2005 that was reported in its first quarter 2005 earnings release issued on May 2, 2005, furnished solely for purposes of incorporation by reference to Items 2.02 and 7.01 herein. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. NIC Inc. Date: May 6, 2005 By: /s/ Stephen M. Kovzan --------------------- Stephen M. Kovzan Vice President, Financial Operations Chief Accounting Officer