2011-11-15T18:24:40-06:00 2010-12-31 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE SUITE 2600 INDIANAPOLIS IN 46204 990 2010-01-01 300388800 International Baccalaureate Organization INTE 3012023000 Route des Morillons 15 Grand-Saconnex Geneva SZ CH-1218 Daniel Benham 2011-11-15 3176817000 2010 2016-02-24 21:20:13Z Jeffrey Beard Route Des Morillons 15 Geneva SZ CH-1218 115283549 false X www.IBO.org X 1968 SZ International Baccalaureate is a non-profit educational organization which aims to develop inquiring, knowledgeable and caring young people to create a better world through intercultural respect & understanding 20 20 108 3300 50453 1238236 979635 97743126 111572699 77505 118931 675840 1802101 99734707 114473366 190362 131811 0 0 20523159 23814556 0 0 0 80449054 96555285 101162575 120501652 -1427868 -6028286 121379509 96106686 113502951 94258415 7876558 1848271 X THE INTERNATIONAL BACCALAUREATE AIMS TO DEVELOP INQUIRING, KNOWLEDGABLE 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 34312195 62274 38978210 The International Baccalaureate (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 programmes and develops the Diploma Programme assessment content (i.e., for the Diploma examinations). IB World Schools pay annual school fees for the continual development of curriculum and support materials that support the IB World Schools. 48787521 40094 52625399 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. 18512779 29443 19969090 The IB provides teacher training and professional development to teachers from interested, candidate and authorized IB World Schools. Interested, candidate and authorized IB World Schools pay professional development fees for the trainings provided to the teachers of those schools. 1681169 101612495 true true false false false false false false false false true false false false true false false false false true true true false false false false false true false true false false false false false false false false false false false false false true true true false false true 898 0 true 108 true true true true AR AS CA SN SZ UK false false false false false false false false X 20 20 false false false false false false false true true false true true false true true true true false true true false X DANIEL BENHAM 3012023000 Route Des Morillons 15 ch-1218 Grand-Saconnex Geneva SZ X Ms Carol Bellamy 1.0 X 0 0 0 Prof Erik Goldstein 1.0 X 0 0 0 Mr Jules W Muis 1.0 X 0 0 0 Ms Katy Ricks 1.0 X 0 0 0 Dr Nicholas Tate 1.0 X 0 0 0 Ms Lucie D'Amour 1.0 X 0 0 0 Dr Irene Davy 1.0 X 0 0 0 Dr Masood Faizullah 1.0 X 0 0 0 Dr Shamsh Kassim-Lakha 1.0 X 0 0 0 Mr Bert Okma 1.0 X 0 0 0 Dr Helen Drennen 1.0 X 0 0 0 Dr Stewart Roberson 1.0 X 0 0 0 Mr Stephen Spahn 1.0 X 0 0 0 Mr Manu S Rana 1.0 X 0 0 0 Dr Ken Vedra 1.0 X 0 0 0 Ms Tammy Wan 1.0 X 0 0 0 Dr Robin Cooper 1.0 X 0 0 0 Mr Jos Francisco Uribe Gaudry 1.0 X 0 0 0 Ms Sheila Messer 1.0 X 0 0 0 Ms Sally Holloway 1.0 X 0 0 0 Indu Shahani 1.0 X 0 0 0 Michael Obermeyer 1.0 X 0 0 0 Roshan Thomas 1.0 X 0 0 0 Eleri Jones 1.0 X 0 0 0 Hans Vermeulen 37.0 X 207277 0 16940 Ian Hill 40.0 X 364221 0 34065 Judith Guy 40.0 X 245755 0 10377 Siva Datla Kumari 40.0 X 87190 0 23135 Daniel Benham 40.0 X 370776 0 33035 Jeffrey Beard 40.0 X 502323 0 54063 Judith Fabian 37.0 X 158428 0 14580 Adrian Kearney 40.0 X 245178 0 32033 Anthony Tait 40.0 X 181917 0 20765 Carolyn Adams 37.0 X 207846 0 16200 Drew Deutsch 40.0 X 335013 0 35848 Eric Lauzon 40.0 X 204662 0 8640 Ralph Cline 40.0 X 241467 0 18143 Victoria Pierlot 40.0 X 176210 0 0 Carlyne Cardichon 40.0 X 181230 0 0 Ake Sorman 40.0 X 170025 0 0 Luz Maria Guttierrez-Vittini 40.0 X 179685 0 0 Ganesan Chelliah 40.0 X 154516 0 0 Thomas Winteler 40.0 X 190080 0 0 Valerie Pioct 40.0 X 152902 0 0 Frederic Monnereau 40.0 X 198000 0 0 Andrea Lucard 40.0 X 204201 0 0 Michele Cassard 40.0 X 257037 0 0 P Dhlamini-Fisher 40.0 X 155366 0 0 Paul Campbell 40.0 X 159860 0 0 Bridget Hickey 40.0 X 153328 0 0 Beth Brock 40.0 X 153344 0 0 5837837 0 317824 26 false true false RM Education PLC 140 MILTON PARK ABINGDON OXFORDSHIRE UK OX14 4SE Educational IT Srvs 1762808 Ernst Young US LLP 155 North Wacker Drive CHICAGO IL 60606 Tax Services 632894 Infosys Technologies 10 UPPER BANK STREET LONDON ENGLAND UK E14 5NP IT Consulting 517358 Withers LLP 63 RUE DU RHONE GENEVA 0 SZ 1204 Legal Services 409029 KPMG LLP FITZALAN COURT MARLBOROUGH HOUSE CARDIFF WALES UK CF24 0TE Audit Services 355327 12 941408 69611 -31384 979635 SCHOOL FEES (APPLICATIONS, BASIC, OTHER RELATED) 611600 38978210 38978210 EXAMINATION FEES 611600 52625399 52625399 WORKSHOP AND CONFERENCES 611600 19969090 19969090 111572699 118931 118931 0 0 0 0 0 2415879 810183 1605696 1555243 50453 MISCELLANEOUS 900099 113303 113303 TAX REFUND 900099 83102 83102 196405 114473366 113241245 50453 202033 77458 77458 0 54353 54353 0 5276726 3640941 1635785 0 14865147 10256951 4608196 2716610 1874461 842149 0 956073 659690 296383 0 435337 435337 602666 602666 0 0 0 4278355 2952065 1326290 49272 33998 15274 394233 323573 70660 501366 345943 155423 0 2698867 1862218 836649 4636215 3198988 1437227 0 3498307 3498307 0 0 1135226 783306 351920 0 SERVICE CHARGE 48209489 48209489 EXAMINER FEES 14915125 10291436 4623689 ESTABLISHMENT COSTS 7403845 7403845 BAD DEBT 2916499 2916499 OTHER EXPENSES 4880483 3228974 1651509 120501652 101612495 18889157 0 57380284 54656667 5839218 2000800 49568540 29862948 344394 0 6383864 2914894 7878351 2555957 1481426 5322394 381783 1348983 121379509 96106686 49841347 14143189 63661604 75786714 0 4328512 113502951 94258415 X 6570569 1848272 620103 0 685886 0 7876558 1848272 121379509 96106687 -6028286 X X false true true X false X 131027 817281 742387 1238236 979635 3908566 9331313 69790873 87450315 97296549 111572699 375441749 9462340 70608154 88192702 98534785 112552334 379350315 69611 69611 69611 69611 379280704 118269 1191038 1569934 77505 118931 3075677 118269 1191038 1569934 77505 118931 3075677 6 1316 -183 -55 50453 51537 96210 639303 135540 1677431 196405 2744889 9676825 72439811 89897993 100289666 112918123 385222418 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3562256 634104 2928152 4316095 1921853 2394242 5322394 0 LEASEHOLD IMPROVEMENT PROVISIONS 2298573 RESTRUCTURING PROVISIONS 2029939 4328512 true North America 1 4 Program Services SCHOOL RELATIONS 1225099 South America 1 22 Program Services SCHOOL RELATIONS 1020170 East Asia and the Pacific 2 52 Program Services SCHOOL RELATIONS 8638129 Europe (Including Iceland and Greenland) 3 415 Program Services SCHOOL RELATIONS 69892727 7 493 7 493 80776125 80776125 Europe/Iceland/Greenland Annual Fees 9490 Other Sub-Saharan Africa Annual Fees 12940 Other Cent. America/Caribbean Annual/Exam Fees 7500 Other South America Annual/Exam Fees 6000 Other Europe/Iceland/Greenland Exam Fees 7367 Other 5 0 false false false false false false Organization's Procedures for Monitoring Use of Grant Funds Outside the US Schedule F, Part I, Line 2 The international baccalaureate organization ("IBO") provides short-term grants for schools experiencing temporary financial challenges or schools that are demonstrably increasing access to IB programs. The grants to schools or education districts are offered in two categories. Category 1: IB world schools experiencing temporary financial difficulties owing to unpredictable circumstances beyond their control. Category 2: IB world schools or implementing schools that can clearly demonstrate that they are significantly widening access to IB program(s) and/or that they will be significantly contributing to a more diverse, inclusive IB community. Grants are short term, valid for one year with a possible extension to two years maximum. Funds can be used for the training of teachers and administrators, the payment of the ib annual school fee for one or more programs, or to support creative schemes to widen access and diversity. Grants take the form of a credit to the school's IB account. This enables a rebate in annual fees or payment of workshop expenses in lieu of reimbursement of costs incurred through schemes to widen access and diversity. Schools are expected to submit a report after the funds have been expended. Schools are not normally eligible for more than two awards. Manner of Cash Disbursement Schedule F, Part II, column F Grants to foreign schools are not paid out to the schools directly, but instead are offset against School Annual Fees, workshops, and other expenses owed to the International Baccalaureate. true Dooley Elementary School 5075 N Long Beach Blvd Long Beach CA 90805 7475 Annual Fees Wawona Middle School 4524 North Thorne Avenue Fresno CA 93704 10000 Annual Fees Summit School District PO Box 7 Frisco CO 80443 8500 Annual Fees Bolton Academy 2268 Adams Drive NW Atlanta GA 30318 6525 Annual Fees Mira Loma High School 4000 Edison Avenue Sacramento CA 95821 7500 Annual Fees John Glenn Middle School 79-655 Miles Avenue Indio CA 92201 6000 Annual Fees 6 0 Description of Organization's Procedures for Monitoring the Use of Grants Schedule I, Part I, Line 2 The international baccalaureate organization ("IBO") provides short-term grants for schools experiencing temporary financial challenges or schools that are demonstrably increasing access to IB programs. The grants to schools or education districts are offered in two categories. Category 1: IB world schools experiencing temporary financial difficulties owing to unpredictable circumstances beyond their control. Category 2: IB world schools or implementing schools that can clearly demonstrate that they are significantly widening access to IB program(s) and/or that they will be significantly contributing to a more diverse, inclusive IB community. Grants are short term, valid for one year with a possible extension to two years maximum. Funds can be used for the training of teachers and administrators, the payment of the ib annual school fee for one or more programs, or to support creative schemes to widen access and diversity. Grants take the form of a credit to the school's IB account. This enables a rebate in annual fees or payment of workshop expenses in lieu of reimbursement of costs incurred through schemes to widen access and diversity. Schools are expected to submit a report after the funds have been expended. Schools are not normally eligible for more than two awards. X X X true true X X X X true false false false false false false false false Adrian Kearney 198000 0 0 0 47178 0 32033 0 0 0 277211 0 0 0 Anthony Tait 143747 0 5000 0 33170 0 13178 0 7587 0 202682 0 0 0 Carolyn Adams 162000 0 0 0 45846 0 16200 0 0 0 224046 0 0 0 Drew Deutsch 170450 0 60000 0 104563 0 27723 0 8125 0 370861 0 0 0 Eric Lauzon 182162 0 0 0 22500 0 8640 0 0 0 213302 0 0 0 Hans Vermeulen 181500 0 6750 0 19027 0 16940 0 0 0 224217 0 0 0 Ian Hill 354321 0 9900 0 0 0 34065 0 0 0 398286 0 0 0 Judith Guy 158763 0 0 0 86992 0 10377 0 0 0 256132 0 0 0 Ralph Cline 186277 0 5000 0 50190 0 10650 0 7493 0 259610 0 0 0 Daniel Benham 351824 0 0 0 18952 0 33035 0 0 0 403811 0 0 0 Jeffrey Beard 448009 0 0 0 54314 0 54063 0 0 0 556386 0 0 0 Judith Fabian 145800 0 0 0 12628 0 14580 0 0 0 173008 0 0 0 Michele Cassard 144583 0 0 0 112454 0 0 0 0 0 257037 0 0 0 P Dhlamini-Fisher 155366 0 0 0 0 0 0 0 0 0 155366 0 0 0 Victoria Pierlot 170270 0 5940 0 0 0 0 0 0 0 176210 0 0 0 Paul Campbell 150860 0 3000 0 6000 0 0 0 0 0 159860 0 0 0 Carlyne Cardichon 143143 0 4000 0 34087 0 0 0 0 0 181230 0 0 0 Bridget Hickey 153328 0 0 0 0 0 0 0 0 0 153328 0 0 0 Ake Sorman 170025 0 0 0 0 0 0 0 0 0 170025 0 0 0 Luz Maria Guttierrez-Vittini 175725 0 3960 0 0 0 0 0 0 0 179685 0 0 0 Ganesan Chelliah 154516 0 0 0 0 0 0 0 0 0 154516 0 0 0 Thomas Winteler 184140 0 5940 0 0 0 0 0 0 0 190080 0 0 0 Valerie Pioct 152902 0 0 0 0 0 0 0 0 0 152902 0 0 0 Frederic Monnereau 198000 0 0 0 0 0 0 0 0 0 198000 0 0 0 Beth Brock 148344 0 5000 0 0 0 0 0 0 0 153344 0 0 0 Andrea Lucard 148510 0 0 0 55691 0 0 0 0 0 204201 0 0 0 Schedule J, Part I, Question 1a Siva Datla Kumari: Settling in Subsidy - $6,000 Jeffrey Beard: Representation Allowance - $34,560 Judith Fabian: Car Allowance - $9,720 Drew Deutsch: Housing Allowance - $10,000 Car Allowance - $6,000 Settling Allowance - $6,000 Ralph Cline: Housing Allowance - $30,000 Car Allowance - $6,000 Carolyn Adams: Housing Allowance - $10,206 Car Allowance - $9,720 Relocation Allowance - $25,920 Hans Vermeulen: Car Allowance - $9,720 Adrian Kearney: Housing Allowance - $28,800 Eric Lauzon: Education Fees - $22,500 Judith Guy: Hosuing Allowance - $54,000 Car Allowance - $11,268 Education Fees - $14,164 Anthony Tait: Housing Allowance - $12,500 Car Allowance - $4,000 Settling in Allowance - $6,000 Schedule J, Part I, Line 4a Andrea Lucard received a severance payment in 2010 in the amount of $55,691. Michele Cassard received a severance payment in 2010 in the amount of $112,454. These individuals were current employees for a portion of 2010 and seperated from the organization during the 2010 tax year. Financial Statements Form 990, Part IV Question 12 & Part XI Question 2 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 International Financial Reporting Standards ("IFRS") as adopted by the International Accounting Standards Board ("IASB"). Process Used to Review Form 990 Form 990, Part, VI, Line 11B 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) Management. Policies and procedures are in the process of being implemented to circulate the IBO's Form 990 to the IBO board prior to filing it with the IRS. Description of Process to Monitor Transactions for Conflicts of Interest Form 990, Part VI, Question 12c 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. Also, the Chair discusses any potential conflicts at the beginning of each Board meeting, according to the items on the agenda of that meeting. Determining compensation of the Directors or top management officials Form 990, Part VI, Question 15a and 15b The human resource (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, independent views from consultants are obtained and an external expert 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 folllowing officers and key employees: Deputy director general, academic officer, CFO, HR director, advancement director, director of assessment operations, and cheif operating officer schools division. These decisions are also documented. Avail of Gov Docs, Conflict of Interest Policy, & Fin Stmts to Gen Public Form 990, Part VI, Question 19 IBO makes its financial statements available to the general public by mailing out its annual review to all IB World Schools and to all IB donors as well as by posting its financial statements on the IBO website, http://www.ibo.org. The conflict of interest policy is made available on the IB website. However, the governing documents are made available to the public upon request. Compensation Form 990, Part VII, Section A 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 III, Line 4d The organization received $1,555,243 of income from the sale of publications and an additional $125,926 of miscellaneous income which were both related to the organization's exempt function. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Daniel Benham TITLE:Chief Financial Officer HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Jeffrey Beard TITLE:Director General HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Ralph Cline TITLE:Director of School Services HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Carlyne Cardichon TITLE:Finance Manager Americas HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Beth Brock TITLE:Head of Policy & Research HOURS:1 International Baccalaureate Org (UK) Peterson House Malthouse Avenue Cardiff Gate Wales UK CF23 8GL Education UK N/A N/A IBO International Baccalaureate Fund(Canada) 1661 West 2nd Ave Ste 202 Vancouver BC CA V6J Education CA N/A N/A IBO IB Fund US Inc 7501 WISCONSIN AVENUE Bethesda MD 20814 680551183 Education NY 501(C)(3) 7 IBO International Baccalaureate (UK) Limited Peterson House Malthouse Avenue Cardiff Gate Wales UK CF23 8GL Service Prov. 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