2016-12-08T12:00:08-06:00 2016-06-30 350921680 CROWE HORWATH LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2015-07-01 362251912 Institute for the International Education of Students INST 3129441750 33 W Monroe Street 2300 Chicago IL 606035405 william j martens cfo 2016-12-07 true Nicole Bencik P00756195 3128997000 2015 2017-02-10 21:41:12Z IES Abroad Mary M Dwyer PhD 33 W Monroe Street Chicago IL 606035405 88009922 false X www.iesabroad.org X 1953 IL The Institute for the International Education of Students (IES) educates students to become global leaders through premier study abroad and internship programs, which offer students worldwide experiential learning opportunities that meet the highest standards of academic quality. 21 20 172 47 0 0 574813 825797 85320404 85424275 4431908 2390877 -3620452 -2574128 86706673 86066821 2816997 3093856 0 31874889 31310447 60714 61267 896611 46194958 43227336 80947558 77692906 5759115 8373915 67018263 71503149 12910854 11141428 54107409 60361721 The Institute for the International Education of Students (IES) blends the best elements of foreign higher education with American University requirements and encourages students to explore the unique elements of foreign countries. IES Abroad was founded in 1950 and is a global organization with more than 126 academic programs around the world. IES is comprised of a consortium of more than 200 selective colleges and universities, and enrolls more than 6,300 students in unique programs in 20 countries throughout Europe, Asia, Africa, Australia, North America, and South America. IES fosters students' intercultural competence and academic goals by providing quality study abroad programs worldwide. false false 61805488 3093856 81839481 STUDY ABROAD ACADEMIC PROGRAMS: IES OFFERS A BROAD-BASED CURRICULUM THAT ENCOMPASSES BUSINESS AND INTERNATIONAL STUDIES; COMMUNICATIONS AND MEDIA; FINE AND PERFORMING ARTS; HUMANITIES; SCIENCE, ENGINEERING, AND HEALTH; AND SOCIAL AND BEHAVIORAL SCIENCES. OVER 6,300 STUDENTS BENEFITED FROM OUR PROGRAMS BY ENHANCING THEIR ACADEMIC AND SOCIAL GROWTH WHILE EXPANDING THEIR INTERCULTURAL COMPETENCY. THESE STUDENTS EARNED EITHER A SEMESTER OR TWO SEMESTERS WORTH OF CREDIT BY STUDYING AT ONE OF OUR 36 LOCATIONS IN THE COUNTRIES OF ARGENTINA, AUSTRALIA, AUSTRIA, BRAZIL, CHILE, CHINA, COSTA RICA, ECUADOR, ENGLAND, FRANCE, GERMANY, INDIA, IRELAND, ITALY, JAPAN, MOROCCO, NETHERLANDS, NEW ZEALAND, SOUTH AFRICA, SPAIN, UNITED STATES, AND TURKEY. 61805488 true true false false false false false false false true true true false false true true false true true true true false true true false false false false true true false false false false false true false false false false false false true true true true false false true 74 0 true 172 true false true AR AS AU BR CJ CI CH CS EC FR GM IN EI IT JA MO NL NZ PM SF SP UK false false false false false false false false X 21 20 false false false false false false false true true false true true true true true true true true true true false AL AK AZ AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NY NC ND OH OK OR PA RI SC UT VA WV WI X WILLIAM J MARTENS 3129441750 33 W Monroe Street Ste 2300 CHICAGO IL 606035405 Ezio Vergani Chair 1.0 X X 0 0 0 Debora de Hoyos Vice Chair 1.0 X X 558 0 0 James Crawford Vice Chair 1.0 X X 338 0 0 Dr Mary M Dwyer Director/President 35.0 X X 1248717 0 239600 Alan Schwartz Director 1.0 X 1084 0 0 Clayton Spencer Director 1.0 X 0 0 0 David Oxtoby Director (Partial Year) 1.0 X 752 0 0 Dr Raynard Kington Director 1.0 X 0 0 0 Dr C James Yeh Director 1.0 X 0 0 0 John Gearen Director 1.0 X 1882 0 0 Loren Anderson Director 1.0 X 430 0 0 Marla Salmon Director 1.0 X 0 0 0 Mary Cahillane Director 1.0 X 0 0 0 Monica Vachher Director 1.0 X 291 0 0 Pamela Gann Director 1.0 X 0 0 0 Peter Sundman Director 1.0 X 1188 0 0 Rhonda Jordan Director 1.0 X 0 0 0 Robert Brown Director 1.0 X 0 0 0 Robert Hallworth Director (Partial Year) 1.0 X 1324 0 0 Robert McNeill Director 1.0 X 412 0 0 Sheila Stamps Director 1.0 X 0 0 0 Susan Carty Director 1.0 X 0 0 0 Thomas McDonald Director 1.0 X 0 0 0 William Hoye EVP/Chief Operating Officer 35.0 X 432455 0 50629 William Martens VP Finance/CFO 35.0 X 273765 0 50633 Michael Steinberg EVP/Director Academic Programs 35.0 X 264097 0 37630 Richard Ian Ellis VP IT/Chief Information Officer 35.0 X 228645 0 35755 Melissa Torres VP Academic Programs & Deputy Director 35.0 X 205158 0 27672 Richard Bartecki EVP Marketing 35.0 X 283249 0 33966 Brian Brubaker AVP Recruiting & Advising 35.0 X 150532 0 23277 Keith Dipple Executive Director of Internships 35.0 X 163944 0 23701 John Coblentz Former Director 7.0 X 12001 0 0 3270822 0 522863 26 true true false E2 SERVICES 440 TREASURE DRIVE OSWEGO IL 60543 IT MANAGEMENT SERVICE PROVIDER 465688 CROWE HORWATH LLP ONE MID AMERICA PLAZA SUITE 700 OAK BROOK IL 605223697 AUDITOR/TAX PREPARER 111623 2 X 825797 825797 TUITION AND FEES 900099 67739681 66729015 1010666 ROOM AND BOARD 900099 17635215 17635215 MEMBER SCHOOL FEE 900099 29365 29365 TRANSCRIPT FEE 900099 7434 7434 INSTALLMENT FEE 900099 11875 11875 705 705 0 0 85424275 813370 813370 0 0 3520608 1943101 1577507 0 1577507 1577507 Gain (loss) on Settlement of Foreign Currency Contracts 900099 -2574128 -2574128 0 0 0 0 -2574128 86066821 81839481 0 3401543 3074180 3074180 19676 19676 2741983 310696 2431287 22783093 17564300 4777514 441279 1112993 568536 510458 33999 1402518 756835 597365 48318 3269860 2760397 477780 31683 363118 363118 385593 385593 61267 61267 28000 28000 906859 690276 212523 4060 1425664 262082 1084389 79193 1429893 848471 524977 56445 2553202 997015 1535555 20632 5669007 5099249 569758 5344121 4480374 783086 80661 350620 143161 193016 14443 87 87 256917 137574 119343 345860 79499 266361 Student Housing & Meals 16467010 16467010 Student Instruction and Tuiton 3810982 3810982 Student Services 2237163 2236775 344 44 Field Trips 665937 665937 987303 832376 130340 24587 77692906 61805488 14990807 896611 8524738 10980265 6898240 7280957 112361 275948 2052942 2398334 0 0 1781647 2239786 6868387 6156342 801325 712045 35661443 32591897 11179513 13290901 0 6054 1733016 67018263 71503149 5998886 5278461 4181469 4042611 2730499 1820356 12910854 11141428 X 52075292 58194188 644541 741459 1387576 1426074 54107409 60361721 67018263 71503149 X 8373915 -2936137 816534 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 49018888 65065 1392719 1677021 48799651 43825507 92947 6552898 1452464 49018888 41067081 136252 3084904 32607 430123 43825507 1081817 37043106 5169155 7663 2219334 41067081 951768 152413 -1164 12569 8631 1081817 0.9612 0.0292 0.0096 false false 1345753 1264222 81531 3745394 3135896 609498 1777240 1756224 21016 712045 Partnership Investments 9406044 F Hedge Funds 3884857 F 13290901 Accrued Loss on Forward Contracts 1820356 1820356 X Schedule D, Part V, Line 4 Intended uses of endowment funds The purpose of the endowment fund is to facilitate donors' desires to make substantial long-term gifts to IES. In so doing, the endowment fund will provide a secure, long-term source of funds to fund student scholarships. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote IES is organized and operated exclusively for educational purposes and, as such, is exempt from U.S. federal income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code. IES London is a charity registered with the Charity Commission in the United Kingdom and, as such, is exempt from most income tax. In accordance with the applicable provisions of the Tax Reform Act of 1969 (the Act), IES, as a private company, may be exempt from the excise tax on net investment income, including realized gains, if certain criteria are met, as defined in the Act. IES has met the qualifying criteria for exemption from this excise tax. IES follows accounting standards applicable to uncertain income tax positions. No provision has been made for income taxes in the accompanying financial statements, as IES has had no unrelated business income. Management believes that IES has no material unrecognized income tax benefits, including any potential loss of its tax-exempt status. IES recognizes interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. IES recognized and accrued no amounts for interest or penalties as of and for the year ended June 30, 2016 or 2015. Due to its tax-exempt status, IES is not subject to U.S. federal income tax or state income tax. IES does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. true true true true true true true false false false false false false false false false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY IES does not advertise through newspaper or broadcast media. Hence, we do not publicize our racially nondiscriminatory policy through this means. However, IES does publicize its racially nondiscriminatory policy through the same means that it advertises its programs to students: website, study abroad fairs, direct communications with students, universities' study abroad offices and consortium members. true East Asia and the Pacific 8 17 Program Services EDUCATION/CURRICULUM 5287266 Europe (Including Iceland and Greenland) 21 118 Program Services EDUCATION/CURRICULUM 43526529 South Asia 1 0 Program Services EDUCATION/CURRICULUM 44092 South America 4 19 Program Services EDUCATION/CURRICULUM 4019125 Central America and the Caribbean 0 0 Investments 3884857 Middle East and North Africa 1 4 Program Services EDUCATION/CURRICULUM 729290 Central America and the Caribbean 0 0 Program Services EDUCATION/CURRICULUM 43904 Sub-Saharan Africa 1 5 Program Services EDUCATION/CURRICULUM 1717949 Europe (Including Iceland and Greenland) 0 0 Grantmaking EDUCATION/CURRICULUM 19676 36 163 0 0 36 163 59272688 0 59272688 INTERNATIONAL PARTNER UNIVERSITY SCHOLARSHIPS Europe (Including Iceland and Greenland) 2 14500 Discounted Tuition UWI Business School of Nursing Scholarship Central America and the Caribbean 2 5176 Direct payment to university true false true false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds One of IES' Scholarships was offered to an IES Abroad partner institution located in one of our study abroad locations. This scholarship has been negotiated with the foreign institution as part of IES Abroad's master agreements with them and is used by students from the partner institution to attend an IES Abroad program in another of our foreign locations. The scholarships cover all program fees and are directly credited to the students' accounts. Schedule F, Part I, Line 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS One of IES' Scholarships was offered to an IES Abroad partner institution located in one of our study abroad locations. This scholarship has been negotiated with the foreign institution as part of IES Abroad's master agreements with them and is used by students from the partner institution to attend an IES Abroad program in another of our foreign locations. The scholarships cover all program fees and are directly credited to the students' accounts. X X X X X true ADVANTAGE PLUS CONSULTING INC PO BOX 746 CALDWELL NJ 07007 PHONE SOLICITATION false 17337 50980 -33643 JOHN COBLENTZ 975 OXFORD ROAD GLEN ELLYN IL 60137 DIRECT SOLICITATION false 0 12001 -12001 Lowitz & Sons 811 West Evergreen Suite 402 Chicago IL 60622 Direct Mail false 59521 83682 -24161 76858 146663 -69805 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Schedule G, Part I, Line 2b(v) payment of fees or payment of expenses ADVANTAGE PLUS CONSULTING, INC.-THE CONSULTANT'S INVOICE BREAKS OUT THE COST FOR THEIR CONSULTING FEES AND INCURRED POSTAGE COSTS. PRINTING AND DESIGN COSTS ARE INVOICED DIRECTLY FROM THE SUBCONTRACTED VENDOR.; true Scholarships 1823 3074180 Schedule I, Part III, Column (b) Scholarships awarded to students and faculty Awards are given to U.S. students or U.S. schools in the form of grants or scholarships for the express purpose of studying abroad through one of IES' study abroad programs. Grants and scholarships are awarded to students via a direct reduction in their billed tuition for the term under which the grant or scholarship applies. The use of these grants and scholarships is limited in that monies can only be applied to tuition costs related to the specific IES program a recipient is enrolled in. When IES provides a student with any other grant or assistance for travel expenses related to one of its study abroad programs, the recipient would be required to provide IES with substantiation to ensure the funds were used for the intended purpose. Other scholarships have been negotiated with various partner institutions as part of our master agreement with them and are used by students from the partner institution to attend a U.S. University. IES Abroad pays directly, all the costs of tuition, room and board, and student activities. IES awards fellowships to foreign faculty to perform research in the United States. The recipients are provided a stipend and IES directly pays for all travel costs. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Awards are given to U.S. students or U.S. schools in the form of grants or scholarships for the express purpose of studying abroad through one of IES' study abroad programs. Grants and scholarships are awarded to students via a direct reduction in their billed tuition for the term under which the grant or scholarship applies. The use of these grants and scholarships is limited in that monies can only be applied to tuition costs related to the specific IES program a recipient is enrolled in. When IES provides a student with any other grant or assistance for travel expenses related to one of its study abroad programs, the recipient would be required to provide IES with substantiation to ensure the funds were used for the intended purpose. Other scholarships have been negotiated with various partner institutions as part of our master agreement with them and are used by students from the partner institution to attend a U.S. University. IES Abroad pays directly, all the costs of tuition, room and board, and student activities. IES awards fellowships to foreign faculty to perform research in the United States. The recipients are provided a stipend and IES directly pays for all travel costs. X X X X true true X X X X X false true false false false false false false false Dr Mary M Dwyer Director/President 730271 0 0 0 518446 0 217828 0 21772 0 1488317 0 491303 0 William Hoye EVP/Chief Operating Officer 428295 0 0 0 4160 0 23305 0 27324 0 483084 0 0 0 William Martens VP Finance/CFO 273016 0 0 0 749 0 24862 0 25771 0 324398 0 0 0 Michael Steinberg EVP/Director Academic Programs 261875 0 0 0 2222 0 25174 0 12456 0 301727 0 0 0 Richard Ian Ellis VP IT/Chief Information Officer 228309 0 0 0 336 0 20909 0 14846 0 264400 0 0 0 Melissa Torres VP Academic Programs & Deputy Director 204960 0 0 0 198 0 15719 0 11953 0 232830 0 0 0 Richard Bartecki EVP Marketing 274197 0 8318 0 734 0 22525 0 11441 0 317215 0 0 0 Brian Brubaker AVP Recruiting & Advising 135662 0 14782 0 88 0 11683 0 11594 0 173809 0 0 0 Keith Dipple Executive Director of Internships 142404 0 21000 0 540 0 11379 0 12322 0 187645 0 0 0 John Coblentz Former Director 12001 0 0 0 0 0 0 0 0 0 12001 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel Uncompensated Board Directors are required to fly economy class on behalf of the organization. IES does allow for business-class travel of a board member when required for health reasons as prescribed in writing by a licensed physician. If business class is unavailable in that market, first-class may be substituted. Also, first-class fares are permitted when there is no fare difference between first-class and coach fare or there are limited flight options and there is no fare difference between first-class and business-class. Schedule J, Part I, Line 1a Travel for companions The organization paid for cultural activities, local travel, and health insurance for guests for some members for the boards of directors. The related benefit was included in the board members' taxable compensation. Schedule J, Part I, Line 1a Tax indemnification and gross-up payments The organization's President and Chief Operating Officer have their own supplemental long term disability insurance for which IES reimburses them. The organization then pays the tax attributable to the reimbursement on behalf of the organization's President and COO. The benefits were included in taxable compensation. Schedule J, Part I, Line 1a Health or social club dues or initiation fees The organization reimburses for the President's health club membership. THE BENEFIT WAS INCLUDED IN THE President's W-2 taxable compensation. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Mary M. Dwyer, President, 457(f) plan - $185,173 John Coblentz Former Director 12001 Employment wages for services rendered to the Development Department false Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall consist of the Chair of the Board of Directors, the two Vice Chairs, the President, and not more than two other Directors elected as a member of the Executive Committee by a majority of the Board of Directors. The Executive Committee shall have and exercise the authority of the Board of Directors in the management of the corporation except as limited by the provisions of the "General Not for Profit Corporation Act" of the State of Illinois or by any resolution duly adopted by the Board of Directors specifically reserving unto itself any stated acts, decisions or powers. Form 990, Part VI, Line 11b Review of form 990 by governing body The appropriate members of IES management and the Chair of IES-Abroad's Audit Committee review the full form 990 in detail in conjunction with the organization's independent paid tax preparers. Subsequent to this review, a full copy of the Form 990 is distributed to each member of the Board of Directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy In accordance with IES Abroad's Conflict of Interest Policy, all officers, directors, and key employees must complete and submit an annual conflict of interest form and disclose all potential or actual conflicts of interest. The forms completed by directors are reviewed by the chair of the Governance Committee of the Board, Human Resources, and the President/CEO. The chair of the Governance Committee reports any conflicts involving board members or the president/CEO to the full board each year. The chair of the Board of Directors also reviews the completed conflict of interest forms submitted by the President and CEO each year. The President/CEO reviews all other officers' conflict of interest forms. The Human Resources Department also reviews the conflict of interest forms completed and submitted by all other officers and key employees of IES Abroad. If it is discovered that a Board member has a conflict of interest during Board or committee deliberations, then the affected Board member must recuse himself or herself from the relevant issue, deliberations, and decision-making process. Other measures can occur in order to adequately manage a Board or staff member's conflicts of interest. Those involving Board members' conflicts can be determined by the Board Governance Committee and approved by the Board Executive Committee and the full Board as necessary. Individual conflict of interest forms completed by IES officers and key employees are placed in confidential files maintained by IES Abroad's Human Resources Department. Form 990, Part VI, Line 15a Process to establish compensation of top management official IES Abroad's Board Executive Committee, acting as the Board Compensation committee, reviews and approves the compensation of IES Abroad vice presidents and officers annually. The Board Executive Committee is comprised of the elected board chair, the elected vice chairs, two other board members and the President/CEO. The Executive Committee reviews the external compensation information described in the following paragraphs to set compensation. The President/CEO recuses herself from any discussions regarding the setting of her own compensation. At least every 3 years, IES Abroad retains an independent, outside compensation review firm to evaluate the company's vice presidents' and officers' compensation. The independent firm uses market surveys and other resources to compare the compensation of IES Abroad vice presidents and officers and positions to similar (or identical) positions at other organizations with similar annual revenues, comparable annual enrollments, comparable numbers of employees, and comparable levels and complexities of job responsibilities, in order to establish a benchmark for reasonable compensation. IES Abroad most recently retained an outside compensation review firm for a full review of vice president's and other officers' (including President/CEO) compensation in April 2014. Annually, IES reviews the performance of each of its vice presidents and officers. Salary data for each position is aged annually based upon instructions provided in the independent third party study commissioned by IES Abroad. The competitive market data provided by the third-party firm in 2014 was updated in April/May 2015 by IES Abroad's Associate Vice President of Human Resources following compensation review best practices including guidance provided by the third-party firm. The Human Resources Department annually monitors salaries of all headquarters, U.S. based employees based upon the review of several national, third-party compensation survey reports. Once approved by the Board Executive Committee on an annual basis, compensation decisions made by the Executive Committee for vice presidents are presented to the full board of directors. Separately, the Executive Committee of the Board recommends compensation for the President/CEO to the full Board that in turn votes on the President's/CEO's compensation. The full Board votes on the compensation of the President/CEO on an annual basis. Vice presidents and officers never take part in the discussions regarding the setting of their own compensation. The chair of the Board of Directors documents the above process to the department of Human Resources on an annual basis. The compensation package of some of the organization's vice presidents and officers are documented in a written employment contract. Form 990, Part VI, Line 15b Process to establish compensation of other employees Please see the narrative for Form 990, Part VI, Section B, Line 15a Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part VIII, Line 2f Other Program Service Revenue Returned Check Fee - Total Revenue: 705, Related or Exempt Function Revenue: 705, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Foreign Currency Translation Adjustment - -321626; Unrealized Gain on Foreign Currency - 1138160; STITCHING IES AMSTERDAM OUDEZIJDS ACHTERBURGWAL 185 AMSTERDAM NL 1012DK ABROAD PROG NL 11140 240800 IES INSTITUTE FOR THE INTERNATIONAL EDUCATION OF STUDENTS PTY LTD (Australia) 33 W MONROE ST STE 2300 CHICAGO IL 60603 ABROAD PROG AS 0 0 IES IES ABROAD BRASIL AV RIO BRANCO 1 ANDAR 12 CENTRO RIO DE JANEIRO BR 20.090003 981137773 ABROAD PROG BR -2644 69120 IES INSTITUTE FOR INTL ED OF STUDENTS - SF (CAPE TOWN) Ground Floor Shop 3 25 Main Road Rondebosch Western Cape SF 7700 ABROAD PROG SF 13071 196146 IES PATHWAYS GLOBAL CONSULTING (BEIJING) CO LTD RM 4052 LINGLONG TOWER ENJI ZHUANG BEIJING NO 46, F-HAIDIAN CH 981135340 ABROAD PROG CH 2985 236659 IES SOCIETY FOR THE INTL ED OF STUDENTS (DELHI) C-54 NEETI BAGH NEW DELHI IN 110049 ABROAD PROG IN 0 0 IES IES ABROAD INDIA PRIVATE LIMITED (IES INDIA) C-54 NEETI BAGH NEW DELHI IN 110049 981135334 ABROAD PROG IN -145 48958 IES FONDAZIONE IES ABROAD ITALY LUNGOTEVERE TOR DI NONA 7 ROME IT 00186 981198420 ABROAD PROG IT 3822 1020266 IES IES ABROAD JAPAN CENTERS 1-7-1 NAKASE SCED BLDG 3F MIHAMA-KU CHIBASHI JA 2610023 981079733 ABROAD PROG JA 6 565879 IES LONDON CENTRE OF THE INST EUROPEAN STUDIES 5 BLOOMSBURY PLACE LONDON UK WC1A2QP ABROAD PROG UK 435206 1353644 IES IES ABROAD (RABAT) 89 AVENUE MOULAY ISMAIL RABATHASSAN MO 10006 ABROAD PROG MO 637 210533 IES IES NANTES ASSOCIATION 7 RUE DES CADENIERS NANTES FR 44000 ABROAD PROG FR 0 3046 IES Association IES Abroad Nice 4 BOULEVARD CARABACEL NICE FR 06046 981257970 ABROAD PROG FR -5 26072 IES ASSOCIATION D'IES ABROAD-PARIS 77 RUE DAGUERRE PARIS FR 75014 ABROAD PROG FR 195 753458 IES IES FOUNDATION (QUITO ECUADOR) REPUBLICA DE EL SALVADOR Y MOSCU EDIFICIO SAN SALVADOR QUITO EC N34229 ABROAD PROG EC 0 174641 IES THE INST FOR THE INTL ED OF STUDENTS (SPAIN) AVENIDA DE SENECA NUMERO 7 MADRID SP 28040 ABROAD PROG SP 419 1602931 IES IES ABROAD PATHWAYS LLC 33 W MONROE ST STE 2300 CHICAGO IL 606035405 ABROAD PROG DE 0 0 IES STUDY ABROAD FOUNDATION INC 1100 WEST 42ND STREET SUITE 216 INDIANAPOLIS IN 46208 352114762 ABROAD PROG IN 501(c)(3 7 IES true false false false true false false false false false false false false false false false false false false false STUDY ABROAD FOUNDATION INC D 1505000 EOY BOOK VALUE