2020-07-15T10:10:17-05:00 2019-06-30 ERNST & YOUNG US LLP 99 WOOD AVENUE SOUTH ISELIN NJ 08830 990 2018-07-01 300388800 International Baccalaureate Organization % THAIMUR CHANGEZI INTE 3012023000 7501 Wisconsin Avenue 200 WEST Bethesda MD 20814 THAIMUR CHANGEZI cfo 3012023000 2020-07-15 true MIKE SALES P01770943 7325164200 67.162.74.245 26308520201975000434 2020-07-15 P 42D26865FF540D3EA6F803EEB3CCA5BB79F92251 42D26865FF540D3EA6F803EEB3CCA5BB79F92251 2018 2021-01-29 14:40:06Z DATLA S KUMARI 7501 WISCONSIN AVE 200 WESt Bethesda MD 20814 247316302 false X www.IBO.org X 1968 SC THE INTERNATIONAL BACCALAUREATE AIMS TO DEVELOP INQUIRING, KNOWLEDGEABLE AND CARING YOUNG PEOPLE TO CREATE A BETTER WORLD THROUGH INTERCULTURAL UNDERSTANDING AND RESPECT. 15 15 155 15 83586 0 60076 174608 229934917 239738322 1265974 4821094 1991989 2582278 233252956 247316302 40000 0 0 0 45333256 45034034 0 0 0 125173256 132883433 170546512 177917467 62706444 69398835 273888403 346601452 108134628 111881862 165753775 234719590 X THE INTERNATIONAL BACCALAUREATE AIMS TO DEVELOP INQUIRING, KNOWLEDGEABLE AND CARING YOUNG PEOPLE WHO HELP TO CREATE A BETTER AND MORE PEACEFUL WORLD THROUGH INTERCULTURAL UNDERSTANDING AND RESPECT. TO THIS END THE ORGANIZATION WORKS WITH SCHOOLS, GOVERNMENTS AND INTERNATIONAL ORGANIZATIONS TO DEVELOP CHALLENGING PROGRAMS OF INTERNATIONAL EDUCATION AND RIGOROUS ASSESSMENT. THESE PROGRAMS ENCOURAGE STUDENTS ACROSS THE WORLD TO BECOME ACTIVE, COMPASSIONATE, AND LIFELONG LEARNERS WHO UNDERSTAND THAT OTHER PEOPLE, WITH THEIR DIFFERENCES, CAN ALSO BE RIGHT. false false 56215709 0 117213046 THE IB ASSESSES THE IB DIPLOMA PROGRAM STUDENTS THROUGH A SET OF INTERNATIONALLY RECOGNIZED EXAMINATIONS. IB WORLD SCHOOLS PAY EXAMINATION FEES, WHICH ENABLE THEIR STUDENTS TO TAKE THE EXAMINATIONS OFFERED BY THE IB. 36520262 0 76146885 THE IB AUTHORIZES AND EVALUATES IB WORLD SCHOOLS. CANDIDATE IB WORLD SCHOOLS PAY CANDIDATE AND AUTHORIZATION FEES FOR THE HELP THE IB PROVIDES TO THOSE SCHOOLS IN PREPARING FOR THE IB PROGRAMS AND BECOMING AN IB WORLD SCHOOL, TOGETHER WITH A SMALL AMOUNT OF EVALUATION FEES PAID FOR ONGOING EVALUATION OF IB WORLD SCHOOLS. IN ADDITION, THE IB DEVELOPS CURRICULUM FOR ALL OF THE IB's PROGRAMS AND DEVELOPS THE DIPLOMA PROGRAM ASSESSMENT CONTENT (I.E., FOR THE DIPLOMA EXAMINATIONS). IB WORLD SCHOOLS PAY ANNUAL SCHOOL FEES FOR THE CONTINUAL DEVELOPMENT OF CURRICULUM ANDSUPPORT MATERIALS THAT SUPPORT THE IB WORLD SCHOOLS. 21755244 0 45360958 THE IB PROVIDES TEACHER TRAINING AND PROFESSIONAL DEVELOPMENT TO TEACHERS FROM INTERESTED, CANDIDATE AND AUTHORIZED IB WORLD SCHOOLS. INTERESTED CANDIDATES AND AUTHORIZED IB WORLD SCHOOLS PAY PROFESSIONAL DEVELOPMENT FEES FOR THE TRAININGS PROVIDED TO THE TEACHERs of those schools. 1726432 0 3599710 116217647 true true false false false false false false false false true false false false true false false true false true true false false false false false false false false true false false false false false false false false false false false false false true true true false false true 2442 0 false 155 true true true true AR CA SZ NL SN UK false false false false false false false false false false X 15 15 false false true false false true false true true false true true false true true true true false true true false DC FL MD NJ VA X THAIMUR CHANGEZI 6565795460 600 n bridge rd 21-01 Parkview SQ SN X Mr Dominique Ledouble Board member (end 05/2019) 1.0 0.0 X 0 0 0 Dr David Homer Board Member 1.0 0.0 X 0 0 0 Professor Amy Tsui BOARD MEMBER 1.0 0.0 X 0 0 0 Ms Sian Elizabeth Thornhill BOARD MEMBER 1.0 0.0 X 0 0 0 Ms Maysa Jalbout BOARD MEMBER 1.0 0.0 X 0 0 0 Dr Jamelle Wilson BOARD MEMBER 1.0 0.0 X 0 0 0 Dr Luis Rey Goni BOARD MEMBER 1.0 0.0 X 0 0 0 Dr George Rupp Chair of Board 1.0 0.0 X X 50000 0 0 Dr Coenraad Vrolijk Board Member 1.0 0.0 X 0 0 0 Dr Nikki Woodson Board Member 1.0 0.0 X 0 0 0 Dr Sijbolt Noorda Board Member 1.0 0.0 X 0 0 0 Mr John Kessler Board Member 1.0 0.0 X 0 0 0 Mr Steven Kim Board Member 1.0 0.0 X 0 0 0 Mr Winston Hodge Board Member 1.0 0.0 X 0 0 0 Mr Luke Thomson Board Member (end 12/2018) 1.0 0.0 X 0 0 0 Ms Atalanti Moquette VICE CHAIR (end 10/2018) 1.0 0.0 X X 0 0 0 Mr David Walker Board Member (start 10/2018) 1.0 0.0 X 0 0 0 mrs dianne drew board member (start 01/2019) 1.0 0.0 X 0 0 0 Datla Siva Kumari Director General 40.0 1.0 X 372643 0 14275 THAIMUR ALI CHANGEZI CHIEF FIN & BUSINESS OFFICER 40.0 1.0 X 223221 0 20400 Carolyn Adams end 123118 interim schools division lead 40.0 1.0 X 363028 0 11375 Adrian Kearney Director ib WORLD SCHOOLS 40.0 0.0 X 232820 0 16548 ANTHONY TAIT Director Prof. SERVICES 40.0 0.0 X 194205 0 25052 PAULA WILCOCK CHIEF ASSESSMENT OFFICER 40.0 0.0 X 167105 0 23035 ALI AYUB IT DIRECTOR 40.0 0.0 X 253945 0 28617 LIVIA LOBO INTERIM HR DIRECTOR 40.0 0.0 X 178873 0 23059 REBECcA HUGHES CHIEF OFFICER LEARNING & TEACH 40.0 0.0 X 190363 0 19903 LILIANE VON WYL HEAD OF LEGAL & COMPLIANCE 40.0 0.0 X 208808 0 43069 MARC IRLANDEZ end 72019 head of it, ent. customer sys. 40.0 0.0 X 166895 0 0 ANTHONY CHEVROL legal counsel ip & licensing 40.0 0.0 X 155735 0 33311 USMA MOHAMED end 092019 head of global marketing 40.0 0.0 X 147249 0 0 VALERIE PIOCT Governance/Exec Supp Manager 40.0 0.0 X 187262 0 43074 andrew macdonald former chief schools officer 0.0 0.0 X 141237 0 30729 3233389 0 332447 15 true true false RM EDUCATION ltd 142B PARK DRIVE MILTON PARK OXFORDSHIRE UK OX14 4SE EDUCATIONAL IT PRVDR 3927066 cognizant worldwide limited 1 KINGDOM STREET PADDINGTON LONDON 0 UK W2 6BD technology SERVICES 1861900 IXXUS LIMITED IVORY HOUSE ST KATHARINE DOCKS EAST SMITHFIELD LONDON UK E1W 1AT SOFTWARE SERVICES 1242945 HEXAWARE TECHNOLOGIES UK LIMITED LEVEL 19 40 BANK STREET CANARY WH LONDON 0 UK W1J ODP CONSULTING SERVICES 1111855 hilton san diego bayfront One Park Blvd SAN DIEGO CA 92101 hospitality 1280840 82 0 174608 0 174608 EXAMINATION FEES 611600 117213046 117213046 0 0 SCHOOL FEES 611600 76146885 76146885 0 0 WORKSHOPS AND CONFERENCES 611600 45360958 45360958 0 0 LEGALIZATION OF EXAMS 611600 511651 511651 0 0 IB EDUCATOR CERTIFICATION 611600 505782 505782 0 0 239738322 4821094 4821094 0 0 0 0 0 0 0 0 0 0 0 0 2582278 0 2582278 2498692 83586 0 247316302 242237014 83586 4821094 0 0 0 0 0 0 0 0 0 0 0 0 0 0 36163619 19623998 16539621 0 3705413 1901074 1804339 0 1747332 1014572 732760 0 3417670 2172528 1245142 0 0 0 0 0 383549 11097 372452 0 756067 0 756067 0 0 0 0 0 0 0 0 0 0 0 14378941 9685380 4693561 0 1578963 945849 633114 0 3867757 2431124 1436633 0 7688363 16389 7671974 0 0 0 0 0 5863275 462 5862813 0 10535222 9104686 1430536 0 0 0 0 0 9522032 9054797 467235 0 0 0 0 0 0 0 0 0 9444561 4257120 5187441 0 0 0 0 0 EDUCATOR FEES 12332416 12332416 0 0 SERVICE CHARGES 21574059 11218511 10355548 0 EXAMINER FEES 30567657 30567657 0 0 COURIER COSTS 1327737 1242867 84870 0 3062834 637120 2425714 177917467 116217647 61699820 0 0 191327978 271783704 1466576 1470325 0 0 48644693 48376405 0 0 0 0 0 0 0 0 5230532 5589048 24190071 20043608 6024056 4146463 0 0 0 0 0 0 18379706 13094907 2814862 2140600 273888403 346601452 21600988 20390995 0 0 67844893 69085759 0 0 0 0 0 0 0 0 0 0 18688747 22405109 108134628 111881862 X 165753775 234719590 0 0 0 0 165753775 234719590 273888403 346601452 X 69398835 0 0 0 0 -433020 X X false true X true false X 171655 0 400245 60076 174608 806584 194894489 131831010 210088810 229934917 242237014 1008986240 0 0 0 0 0 195066144 131831010 210489055 229994993 242411622 1009792824 0 0 0 0 0 1009792824 12909 52344 356623 1265978 4821094 6508948 0 12909 52344 356623 1265978 4821094 6508948 103659 63607 54476 49286 83586 354614 82183 19225 0 0 0 101408 195264895 131966186 210900154 231310257 247316302 1016757794 0.99315 0.99720 0.00640 0.00180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 14823175 11289708 3533467 9366896 8753900 612966 4146463 0 Social security & Other Taxes 1830323 Witholding Tax Provision- NL 427658 Witholding Tax Provision- India 219000 Intercompany Payables 19314190 SINGAPORE PROPERTY PROVISION 613937 22405108 true Europe (Including Iceland and Greenland) 3 449 Program services SCHOOL RELATIONS 47092695 East Asia and the Pacific 1 105 Program services SCHOOL RELATIONS 37167328 North America 1 130 Program services SCHOOL RELATIONS 37008945 5 684 5 684 121268968 121268968 false false false false false false Procedures for Monitoring Use of Grants THE IBO did not make any grants to beneficiaries outside the United States during the current tax year. The IBO may ISSUE GRANTS THROUGH ITS SUBSIDIARIES IB UK FUND LTD, IB FUND US INC. AND IB FUND CANADA INC. THE PROCEDURES ARE AS FOLLOWS: WHEN A FUND GIVES A GRANT TO A GRANTEE OUTSIDE THE US ('THE GRANTEE'), THE FUND HAS TO FOLLOW ITS GRANT MAKING POLICY AND FILL IN ITS GRANT CHECKLIST. IN ADDITION, THE FUND'S STANDARD GRANT AGREEMENT BETWEEN ITSELF AND THE GRANTEE REQUIRES THE GRANTEE TO PROVIDE THE FOLLOWING TO THE FUND' SPROJECT MANAGER WHO MONITORS THE GRANTEE'S USE OF THE GRANT FUNDS TO ENSURE THAT THEY ARE USED AS SPECIFIED IN THE AGREEMENT: - FINANCIAL AND NARRATIVE REPORTS ON THE MANNER IN WHICH THE GRANT MONEY HAS BEEN SPENT, MENTIONING THE PROGRESS MADE IN ACCOMPLISHING THE PURPOSE OF THE GRANT (e.g., MONTHLY, QUARTERLY, OR ANY OTHER TIMELINES); AND - REASONABLE ACCESS TO FILES, RECORDS AND STAFF TO CONDUCT FINANCIAL AUDITS ETC. ON A REGULAR BASIS. PROJECT STATUS REPORTS ARE PROVIDED TO THE FUND'S BOARD, STATING THAT THE DUE DILIGENCE IS CARRIED OUT, INCLUDING THAT THE GRANTS GIVEN BY THE FUND ARE USED IN COMPLIANCE WITH THE FUND'S REQUIREMENTS. X X true true X X X false false false false false false false false false Datla Siva Kumari Director General 314295 0 0 0 58348 0 14275 0 0 0 386918 0 0 0 Carolyn Adams end 123118 interim schools division lead 229720 0 21547 0 111761 0 8675 0 2700 0 374403 0 0 0 Adrian Kearney Director ib WORLD SCHOOLS 175300 0 22392 0 35128 0 15990 0 558 0 249368 0 0 0 ANTHONY TAIT Director Prof. SERVICES 181254 0 12951 0 0 0 25052 0 0 0 219257 0 0 0 LILIANE VON WYL HEAD OF LEGAL & COMPLIANCE 189135 0 16017 0 3656 0 35750 0 7319 0 251877 0 0 0 PAULA WILCOCK CHIEF ASSESSMENT OFFICER 139373 0 16311 0 11421 0 20944 0 2091 0 190140 0 0 0 THAIMUR ALI CHANGEZI CHIEF FIN & BUSINESS OFFICER 177930 0 44591 0 700 0 20400 0 0 0 243621 0 0 0 ALI AYUB IT DIRECTOR 220437 0 33508 0 0 0 20931 0 7686 0 282562 0 0 0 LIVIA LOBO INTERIM HR DIRECTOR 135913 0 13756 0 29204 0 22462 0 597 0 201932 0 0 0 REBECcA HUGHES CHIEF OFFICER LEARNING & TEACH 149366 0 8644 0 32353 0 19624 0 279 0 210266 0 0 0 MARC IRLANDEZ end 72019 head of it, ent. customer sys. 154584 0 12311 0 0 0 0 0 0 0 166895 0 0 0 ANTHONY CHEVROL legal counsel ip & licensing 152753 0 2982 0 0 0 27217 0 6094 0 189046 0 0 0 VALERIE PIOCT Governance/Exec Supp Manager 183794 0 3468 0 0 0 36980 0 6094 0 230336 0 0 0 andrew macdonald former chief schools officer 141237 0 0 0 0 0 27681 0 3048 0 171966 0 0 0 SUPPLEMENTAL COMPENSATION INFORMATION SCHEDULE J, PART I, QUESTION 1A DATLA SIVA KUMARI: HOUSING - $36,955; TRANSPORTATION - $6,671 CAROLYN ADAMS: TRANSPORTATION - $8,007; HOUSING - $21,052; PAULA WILCOCK: TRANSPORTATION - $11,421; ADRIAN KEARNEY: TRANSPORTATION - $16,192; LIVIA LOBO: TRANSPORTATION - $14,501; REBECCA HUGHES: TRANSPORTATION - $16,192; FORM 990, PART III, LINE 4D Description of Other Program Services The IBO received $2,582,278 from sales of publications, $511,651 from the legalization of diplomas and $505,782 from miscellaneous income all of which related to the organization's exempt function. FORM 990, PART IV, LINE 12B & FORM 990, PART XII, LINE 2B FINANCIAL STATEMENTS THE INTERNATIONAL BACCALAUREATE ORGANIZATION (IBO) IS AN INDEPENDENT NOT-FOR-PROFIT ORGANIZATION REGISTERED IN SWITZERLAND, AND FUNCTIONS IN ACCORDANCE WITH THE SWISS CIVIL CODE. THE CONSOLIDATED FINANCIAL STATEMENTS OF IBO, AS AUDITED BY AN INDEPENDENT ACCOUNTANT, ARE PREPARED IN ACCORDANCE WITH THE SWISS CIVIL CODE. Form 990, Part VI, Line 4 Significant Changes to Organization's Governing Documents The IBO amended its governing documents to dissolve its Audit Committee, and establish the Finance Audit and Risk Committee, which will take on the duties previously reserved for the Audit Committee. Form 990, Part VI, Line 7a Other Persons with power to appoint members of the governing body The Swiss Federal Supervisory Authority (SFSA) is the IBO's supervisory authority. In this role the SFSA can, if it deems that the IBO is not furthering its objectives, nominate Board Members who will have the duty to ensure strict compliance with the bylaws. FORM 990, PART VI, LINE 11B PROCESS USED TO REVIEW THE FORM 990 THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT TAX ACCOUNTANT, ERNST & YOUNG LLP. THE 990 IS THEN REVIEWED AND SIGNED OFF BY iNTERNATIONAL BACCALAUREATE ORGANIZATION'S (IBO'S) MANAGEMENT. FORM 990, PART VI, LINE 12C MONITORING AND ENFORCEMENT OF COMPLIANCE WITH CONFLICT OF INTEREST POLICY IB GOVERNANCE DEPARTMENT INCLUDES THE CONFLICTS OF INTEREST POLICY IN THE PACKAGE OF EACH NEW BOARD MEMBER, PRESENTS IT DURING THE INDUCTION SESSION, ASKS FOR A SIGNED COPY OF THE REGISTER WHEN HE OR SHE JOINS THE BOARD AND REGULARLY UPDATES THE REGISTERS. Additionally, Each Board member is requrested to make a formal self-declaration by filling in an individual form once a year, on the occasion of an in person Board meeting. When a conflict of interest is identified, the case is taken by the Governance & Executive Support Department to the Chair of the Board. Also, The Chair starts each Board and committee meeting by asking the members about any conflict of interest with any item on the agenda. It is a recommended practice that a board or committee member not participate in the discussion or decision of any matter where there is a conflict of interest. FORM 990, PART VI, LINES 15A AND 15B DETERMINING COMPENSATION OF DIRECTORS OR TOP MANAGEMENT OFFICIALS THE HUMAN RESOURCES (HR) COMMITTEE (WHICH IS A COMMITTEE OF THE BOARD) DELIBERATES ON AND DECIDES THE DIRECTOR GENERAL'S SALARY IN THE FIRST INSTANCE AND REVIEWS IT ANNUALLY. THESE DECISIONS ARE DOCUMENTED. THE HR COMMITTEE USES BENCHMARKING DATA, REVIEWS INFORMATION FROM INDEPENDENT CONSULTANTS AND CONSULTS WITH AN EXTERNAL EXPERT WHO SITS ON THE HR COMMITTEE. THEN, THE DIRECTOR GENERAL, WITH DELEGATED AUTHORITY BY AND IN COLLABORATION WITH THE HR COMMITTEE, DECIDES THE SALARIES OF THE OTHER OFFICERS AND KEY EMPLOYEES. THESE DECISIONS ARE ALSO DOCUMENTED. FORM 990, PART VI, LINES 19 AVAIL OF GOV DOCS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE GENERAL PUBLIC IBO MADE ITS FINANCIAL REPORT AVAILABLE TO THE GENERAL PUBLIC BY MAILING IT TO ALL IB WORLD SCHOOLS AND TO ALL IB DONORS, AND BY INCLUDING ON THE IB WEBSITE. THE CONFLICT OF INTEREST POLICY IS ALSO AVAILABLE ON THE IB WEBSITE. HOWEVER, THE GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC ONLY UPON REQUEST. FORM 990, PART VII, SECTION A COMPENSATION CERTAIN INDIVIDUALS ARE NOT U.S RESIDENTS OR U.S. EMPLOYEES; THEREFORE, THE COMPENSATION INFORMATION FOR THESE INDIVIDUALS IS PROVIDED USING THE BEST INFORMATION AVAILABLE FROM THE W-2 EQUIVALENT. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS Argentine translation loss adjustment ($433,020) INTERNATIONAL BACCALAUREATE ORG (UK) LTD PETERSON HOUSE MALTHOUSE AVE CARDIFF WALES Wales UK CF44 8UF SUPPORT IBO UK N/A N/A IBO true INTERNATIONAL BACCALAUREATE FUND UK PETERSON HOUSE MALTHOUSE AVE CARDIFF WALES Wales UK UK CF44 8UF SUPPORT IBO UK N/A N/A IBO true INTERNATIONAL BACCALAUREATE FUND CANADA 7501 WISCONSIN AVENUE 200 WEST BETHESDA MD 20814 SUPPORT IBO CA N/A N/A IBO true INTERNATIONAL BACCALAUREATE FUND US INC 7501 WISCONSIN AVENUE BETHESDA MD 20814 680551183 SUPPORT IBO NY 501(c)(3) 12b IBO true IB PUBLISHING LIMITED PETERSON HOUSE MALTHOUSE AVE CARDIFF Wales UK CF23 8GL SALES UK IBO N/A 137977 645005 1.00000 true false true false false false false false false false false false true true true false true true true true INTERNATIONAL BACCALAUREATE ORGANISATION (UK) m 17982407 Cost INTERNATIONAL BACCALAUREATE ORGANISATION (UK) q 276556 Cost INTERNATIONAL BACCALAUREATE ORGANISATION (UK) s 162363 cost INTERNATIONAL BACCCALAUREATE FUND UK Q 211529 COST IB PUBLISHING LTD L 2593915 COST IB FUND US INC Q 83954 COST