INSTITUTE FOR BETTER EDUCATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: INSTITUTE FOR BETTER EDUCATION (EIN 23-7102832)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-09-03
IRS object ID: 202432479349301958
Schema version: 2022v5.0
Note: A later return for the same period supersedes this one.
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-09-03T13:40:47-07:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	881760492	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Frey Solutions Inc	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5151 Broadway Blvd Suite 1600	AddressLine1Txt
City	Tucson	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85711	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237102832	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Institute for Better Education	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	INST	BusinessNameControlTxt
Phone	5205125438	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	921 N Swan Rd	AddressLine1Txt
City	Tucson	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85711	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Kimberly Kirschner	PersonNm
Person Title	Executive Director	PersonTitleTxt
Signature	2024-09-03	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Matthew V Frey CPA	PreparerPersonNm
PTIN	P03008544	PTIN
Phone	5208499972	PhoneNum

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2024-08-08 14:25:15Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Amended Return	Yes (X)	AmendedReturnInd
Principal Officer	Kimberly Kirschner	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	921 N Swan Rd	AddressLine1Txt
City	Tucson	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85711	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$26,298,919	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	ibescholarships.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1971	FormationYr
Legal Domicile State	AZ	LegalDomicileStateCd
Activity Or Mission	IBE is committed to removing any financial obstacles that stand in a family?s way of providing an Arizona private school K-12 education for their children and their unique needs. This is successfully accomplished with Arizona Tax Credit Scholarships.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	11	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$28,672,968	PYContributionsGrantsAmt
CY Contributions Grants	$25,756,561	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$197,681	PYInvestmentIncomeAmt
CY Investment Income	$542,358	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$28,870,649	PYTotalRevenueAmt
CY Total Revenue	$26,298,919	CYTotalRevenueAmt
PY Grants And Similar Paid	$22,310,065	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$19,591,605	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$676,858	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$694,140	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,083,309	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,112,220	PYOtherExpensesAmt
CY Other Expenses	$1,482,832	CYOtherExpensesAmt
PY Total Expenses	$24,099,143	PYTotalExpensesAmt
CY Total Expenses	$21,768,577	CYTotalExpensesAmt
PY Revenues Less Expenses	$4,771,506	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$4,530,342	CYRevenuesLessExpensesAmt
Total Assets BOY	$37,186,349	TotalAssetsBOYAmt
Total Assets EOY	$42,148,451	TotalAssetsEOYAmt
Total Liabilities BOY	$1,719	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,974	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$37,184,630	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$42,141,477	NetAssetsOrFundBalancesEOYAmt
Mission	IBE is committed to removing any financial obstacles that stand in a family?s way of providing an Arizona private school K-12 education for their children and their unique needs. This is successfully accomplished with Arizona Tax Credit Scholarships.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$20,284,391	ExpenseAmt
Grant	$19,591,605	GrantAmt
Revenue	$25,756,561	RevenueAmt
Desc	The Institute for Better Education provided 10,147 students with scholarships to attend the Arizona private school that best fits their unique needs. IBE strives to assist the most vulnerable populations of children in Arizona with their educational needs.	Desc
Total Program Service Expenses	$20,284,391	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	11	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Kimberly Kirschner	PersonNm
Phone	5205125438	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	921 N Swan Rd	AddressLine1Txt
City	Tucson	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85711	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Kimberly Kirschner
Executive Dir.	55.00	0.00	Yes (X)	Yes (X)	$109,119	$0	$0
Aaron Jansen
Director	1.00	0.00	Yes (X)		$0	$0	$0
Troy Ruboyianes
Director	1.00	0.00	Yes (X)		$0	$0	$0
Jack Schull
President	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Eric Dowdle
Director	1.00	0.00	Yes (X)		$0	$0	$0
Rusty Rollins
Secretary	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Inga Brchan
Director	1.00	0.00	Yes (X)		$0	$0	$0
Katrina Powell
Director	1.00	0.00	Yes (X)		$0	$0	$0
Harvey Mordka
Director	1.00	0.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$109,119	TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$25,756,561	AllOtherContributionsAmt
Total Contributions	$25,756,561	TotalContributionsAmt
Total Program Service Revenue	$0	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$542,358	TotalRevenueColumnAmt
Exclusion	$542,358	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$26,298,919	TotalRevenueColumnAmt
Exclusion	$542,358	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$19,591,605	TotalAmt
Program Services	$19,591,605	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$109,119	TotalAmt
Program Services	$43,648	ProgramServicesAmt
Management And General	$38,192	ManagementAndGeneralAmt
Fundraising	$27,279	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$446,725	TotalAmt
Program Services	$178,690	ProgramServicesAmt
Management And General	$156,353	ManagementAndGeneralAmt
Fundraising	$111,682	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$95,951	TotalAmt
Program Services	$38,380	ProgramServicesAmt
Management And General	$33,583	ManagementAndGeneralAmt
Fundraising	$23,988	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$42,345	TotalAmt
Program Services	$16,938	ProgramServicesAmt
Management And General	$14,821	ManagementAndGeneralAmt
Fundraising	$10,586	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$7,120	TotalAmt
Management And General	$7,120	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$11,285	TotalAmt
Management And General	$11,285	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$316,562	TotalAmt
Program Services	$158,281	ProgramServicesAmt
Fundraising	$158,281	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$32,527	TotalAmt
Management And General	$32,527	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$507,449	TotalAmt
Program Services	$228,352	ProgramServicesAmt
Management And General	$50,745	ManagementAndGeneralAmt
Fundraising	$228,352	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$17,811	TotalAmt
Program Services	$6,946	ProgramServicesAmt
Management And General	$6,234	ManagementAndGeneralAmt
Fundraising	$4,631	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$7,561	TotalAmt
Program Services	$1,890	ProgramServicesAmt
Fundraising	$5,671	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$43,792	TotalAmt
Program Services	$17,079	ProgramServicesAmt
Management And General	$15,327	ManagementAndGeneralAmt
Fundraising	$11,386	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$23,561	TotalAmt
Management And General	$23,561	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt	Program ServicesProgramServicesAmt
Service fees	$498,693	$4,987	$493,706
Printing and postage	$10,329		$7,747	$2,582
Outreach	$6,142	$6,142

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$21,768,577	TotalAmt
Program Services	$20,284,391	ProgramServicesAmt
Management And General	$400,877	ManagementAndGeneralAmt
Fundraising	$1,083,309	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$29,814,056	BOYAmt
EOY	$34,558,761	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,003,070	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$261,072	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$520,164	BOYAmt
EOY	$741,998	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$6,624,953	BOYAmt
EOY	$6,847,692	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$227,176	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$37,186,349	BOYAmt
EOY	$42,148,451	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,718	BOYAmt
EOY	$6,974	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1	BOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,719	BOYAmt
EOY	$6,974	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$14,789,111	BOYAmt
EOY	$17,389,216	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$22,395,519	BOYAmt
EOY	$24,752,261	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$37,184,630	BOYAmt
EOY	$42,141,477	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$37,186,349	BOYAmt
EOY	$42,148,451	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$4,530,342	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$426,505	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$23,840,239	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$22,749,436	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$27,273,910	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$28,672,968	CurrentTaxYearMinus1YearAmt
Current Tax Year	$25,756,561	CurrentTaxYearAmt
Total	$128,293,114	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$23,840,239	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$22,749,436	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$27,273,910	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$28,672,968	CurrentTaxYearMinus1YearAmt
Current Tax Year	$25,756,561	CurrentTaxYearAmt
Total	$128,293,114	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$0	SubstantialContributorsTotAmt
Public Support Total170	$128,293,114	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$259,410	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$163,595	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$177,061	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$197,681	CurrentTaxYearMinus1YearAmt
Current Tax Year	$542,358	CurrentTaxYearAmt
Total	$1,340,105	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$129,633,219	TotalSupportAmt
Public Support CY170	0.98970	PublicSupportCY170Pct
Public Support PY170	0.99360	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,003,070	OtherCostOrOtherBasisAmt
Depreciation	$261,072	DepreciationAmt
Book Value	$741,998	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$741,998	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$26,725,424	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$426,505	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$426,505	RevenueNotReportedAmt
Revenue Subtotal	$26,298,919	RevenueSubtotalAmt
Total Revenue Per Form990	$26,298,919	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$21,768,577	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$21,768,577	ExpensesSubtotalAmt
Total Expenses Per Form990	$21,768,577	TotalExpensesPerForm990Amt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd
Total501c3 Org	0	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Scholarships	GrantTypeTxt
Recipient	10147	RecipientCnt
Cash Grant	$19,591,605	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Grantmaker's Description of How Grants are Used	FormAndLineReferenceDesc
Explanation	Arizona families file an annual Scholarship Application for financial assistance that is reviewed by not only the Executive Director, but also IBE?s Scholarship Committee. There are guidelines and criteria that need to be met in order for assistance to be granted. Any family requesting Financial Aid must supply IBE with current income documentation, i.e. last two pay stubs for all income earners. Also, the Arizona private school must verify that a child is enrolled full-time and may not accept more Financial Aid than is needed for any given academic year.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11b	Form 990 is provided to the board of directors for review prior to filing
Form 990, Part VI, Section B, Line 12c	Employees sign a non-disclosure statement when they are hired. The chairperson's role is to assure the integrity of the board's processes and monitors the activity with respect to conflicts of interest. If a situation of conflicted interest arises then the situation must be dealt with sans the party involved and the party should recuse him or herself from the situation. No judgements will be voiced against the executive director or the staff and confidentiality is adhered to.
Form 990, Part VI, Section B, Line 15a	Systematic and rigorous monitoring by the board of directors
Form 990, Part VI, Section B, Line 15b	Systematic and rigorous monitoring by the board of directors
Form 990, Part VI, Section C, Line 19	Governing documents are available for public inspection upon request
Amended Explanation	Original return indicated that Forms 990 were available upon request, but not on own website. Amended return confirms Form 990 is also available on the organization's own website (Form 990, Part VI, Section C, Question 18).