2014-11-17T17:14:05-06:00 2013-12-31 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE SUITE 4000 INDIANAPOLIS IN 46204 990 2013-01-01 300388800 International Baccalaureate Organization % TOBY POULSON INTE 3012023000 7501 Wisconsin Avenue Suite 200 West Bethesda MD 20814 TOBY POULSON FINANCE DIRECTOR 2014-11-14 ANGELA M MOORE P00244342 2013 2015-11-30 17:44:51Z Datla Siva Kumari Churchillplein 6 The Hague NL 2517 JW 166844063 false X www.IBO.org X 1968 SZ International Baccalaureate is AN NFP ORG which aims to develop inquiring, knowledgeable and caring young people to create a better world through intercultural respect & understanding 17 16 146 3300 70507 224094 125161 146105595 161733171 167130 133178 3347779 4258202 149844598 166249712 0 0 0 0 39897016 40599198 0 0 0 106712464 117055983 146609480 157655181 3235118 8594531 118405903 144288992 105783930 128706913 12621973 15582079 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 PROGRAMMES OF INTERNATIONAL EDUCATION AND RIGOROUS ASSESSMENT. THESE PROGRAMMES 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 37122696 0 54320847 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 PROGRAMMES 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. 52188410 0 76366185 THE IB ASSESSES THE IB DIPLOMA PROGRAMME 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. 20900911 0 30583856 THE IB PROVIDES TEACHER TRAININGS 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. 2801669 0 4099621 113013686 true true false false false false false false false false true false false true true false false false 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 X 1831 0 true 146 true true true true AR AS CA SZ SN UK NL false false false false false false false false X 17 16 false false false false false false false true true false true true false true true true true false true true false X TOBY POULSON 3012023000 600 North Bridge Rd21-01 Parkview Singapore SN 188778 X Ms Carol Bellamy Board Chair 1.0 0.0 X 50635 Dr Robin Cooper Board Vice Chair 1.0 0.0 X Dr Kenneth Vedra Board Member 1.0 0.0 X Ms Katy Ricks Board Member (Until 11/13) 1.0 0.0 X Dr Nicholas Tate Board Member 1.0 0.0 X Dr Masood Faizullah Khan Board Member (Until 4/13) 1.0 0.0 X Dr Shamsh Kassim-Lakha Board Member 1.0 0.0 X Dr Helen Drennen Board Member 1.0 0.0 X Dr Stewart Roberson Board Member 1.0 0.0 X Mr Stephen Spahn Board Member 1.0 0.0 X Mr Jos Francisco Uribe Gaudry Board Member 1.0 0.0 X Prof Erik Goldstein Board Member 1.0 0.0 X Mr Jules W Muis Board Member (Until 4/13) 1.0 0.0 X Mr Manu S Rana Board Member 1.0 0.0 X Ms Sally Holloway Board Member 1.0 0.0 X Mr David Walker Board Member 1.0 0.0 X Ms Atalanti Moquette Board Member 1.0 0.0 X Ms Anne Fowles Board Member (From 1/13) 1.0 0.0 X Mr Dominique Ledouble Board member (From 4/13) 1.0 0.0 X Ms Anne Lonsdale Board Member (6/13 thru 12/13) 1.0 0.0 X Dr David Homer Board Member (From 1/13) 1.0 0.0 X Jeffrey Beard Director General 40.0 1.0 X 370257 0 157148 Daniel Benham Chief Financial Officer 40.0 1.0 X 273229 0 127435 Datla Siva Kumari COO Schools Division 40.0 0.0 X 298713 0 28986 Hans Vermeulen Chief HR/Gnrl Affairs OFFICER 40.0 0.0 X 216793 0 117362 Judith Fabian Chief Academic Officer 40.0 0.0 X 195612 0 112542 Carolyn Adams Chief Assessment Officer 38.0 0.0 X 190179 0 17269 Susan Saxton Chief Strat & Dvlpmnt Officer 40.0 0.0 X 455896 0 194718 Drew Deutsch Director Americas 40.0 1.0 X 284522 0 43565 Adrian Kearney Director AEM 40.0 0.0 X 188700 0 105987 Ian Chambers Director Asia Pacific 40.0 0.0 X 163911 0 76778 Frederic Monnereau General Counsel 40.0 0.0 X 237155 0 63044 Tilmann Pfeiderer Head of Tax 40.0 0.0 X 210797 0 56004 Valerie Pioct Governance/Exec Supp Manager 40.0 0.0 X 190628 0 32141 Yeong Jae Pak eServices Director 40.0 0.0 X 200858 0 6302 Anthony Tait Director Prof. Development 40.0 0.0 X 217267 0 26102 3745152 0 1165383 76 false true false RM EDUCATION PLC 140 MILTON PARK ABINGDON OXFORDSHIRE UK OX14 4SE Educational IT SUPP. 3035082 WNS GLOBAL SERVICES UK LTD MALTA HOUSE 36-38 PICCADILLY LONDON 0 UK W1J 0DP OUTSOURCING FEES 767694 The Clarion Group Ltd 920 Farmington Ave Suite 100 WEST HARTFORD CT 06107 STRATEGIC PLANNING 468726 DELOITTE TOUCHE LLP ROUTE DE PRE BOIS 20 CASE POSTALE 1 GENEVE 15 0 SZ CH 1215 EXTERNAL AUDIT FEES 390268 Good Practice STEWARD HOUSE 2ND FL 22 NW THISL EDINBURGH 0 UK EH2 1BY CUSTOMIZATION WORK 300187 21 48331 76830 125161 EXAMINATION FEES 611600 76366185 76366185 SCHOOL FEES (APPLICATIONS, BASIC) 611600 54320847 54320847 WORKSHOP AND CONFERENCES 611600 30583856 30583856 FEE - LEGISLATION OF EXAM RESULTS 611600 349264 349264 EDUCATOR CERTIFICATE FEES 611600 81114 81114 31905 31905 161733171 133178 133178 0 0 0 0 0 0 0 0 2901670 594351 2307319 2236812 70507 HEADS CONFERENCE INCOME ALLOCATION 900099 623114 623114 FOREIGN EXCHANGE GAIN 900099 550357 550357 REIMBURSEMENTS FROM FUNDS 900099 439887 439887 337525 337525 1950883 166249712 165370509 70507 683535 0 0 0 0 3670235 2054308 1615927 0 27515809 15706111 11809698 3389373 2096788 1292585 3087156 1223330 1863826 2936625 1705277 1231348 0 158475 4370 154105 531004 531004 0 0 0 15902769 8511200 7391569 1520515 438446 1082069 10198584 813297 9385287 1872903 917223 955680 0 1434391 46162 1388229 12446844 10207904 2238940 0 6018097 5919660 98437 0 0 0 3904495 630202 3274293 0 SERVICE CHARGE 30816777 30816777 EXAMINER FEES 20062137 20062137 PROGRAM DEVELOPMENT 7396320 7396320 FREIGHT POSTAGE 1808380 1808380 2984292 2655794 328498 157655181 113013686 44641495 0 58610615 59118514 4500086 10000000 0 0 37387476 39207430 0 0 0 0 0 0 542 517 3000380 6426592 23370008 8564952 14274096 14805056 0 0 0 0 0 0 632708 1800914 0 12929969 118405903 144288992 8722876 13436278 0 0 93601746 110258488 0 0 0 0 0 0 0 0 0 0 3459308 5012147 105783930 128706913 X 12621973 15582079 0 0 0 0 12621973 15582079 118405903 144288992 X 8594531 -1440265 -4194160 X X false true X true false X 1238236 979635 37641 224094 125161 2604767 97296549 111572699 133375462 149564947 165964859 657774516 0 0 0 98534785 112552334 133413103 149789041 166090020 660379283 0 0 0 660379283 77505 118931 96762 167130 133178 593506 0 77505 118931 96762 167130 133178 593506 -55 50453 47763 55556 70507 224224 1677431 196405 462264 522708 550357 3409165 100289666 112918123 134019892 150534435 166844062 664606178 0.99364 0.99119 0.00089 0.00346 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14627171 3274840 11352331 8742837 5290112 3452725 14805056 INTERCOMPANY RECEIVABLES 12515849 MTM FORWARD CONTRACT VAL. GAIN 414120 12929969 0 LEASEHOLD IMPROVEMENT PROVISION 2258640 EMPLOYEE BENEFIT LIABILITY 1004357 PROVISION FOR RENT FREE PERIOD 546749 MTM FORWARD CONTRACT VALUATION LOSS 538884 DILAPIDATION PROVISION 478517 TAX PROVISION 185000 5012147 North America 1 2 Program Services School Relations 6579632 South America 1 13 Program Services School Relations 2743553 East Asia and the Pacific 2 101 Program Services School Relations 10594687 Europe (Including Iceland and Greenland) 3 414 Program Services School Relations 79863382 7 530 7 530 99781254 99781254 false false false false false false X X X true true X X X true false false false false false false false false Jeffrey Beard Director General 259215 0 8795 0 102247 0 0 0 157148 0 527405 0 0 0 Daniel Benham Chief Financial Officer 265279 0 7950 0 0 0 26528 0 100907 0 400664 0 0 0 Datla Siva Kumari COO Schools Division 226840 0 13000 0 58873 0 22684 0 6302 0 327699 0 0 0 Hans Vermeulen Chief HR/Gnrl Affairs OFFICER 144258 0 4886 0 67649 0 16764 0 100598 0 334155 0 0 0 Frederic Monnereau General Counsel 221811 0 0 0 15344 0 35860 0 27184 0 300199 0 0 0 Judith Fabian Chief Academic Officer 135771 0 4886 0 54955 0 22190 0 90352 0 308154 0 0 0 Carolyn Adams Chief Assessment Officer 172659 0 7965 0 9555 0 17269 0 0 0 207448 0 0 0 Susan Saxton Chief Strat & Dvlpmnt Officer 236291 0 88372 0 131233 0 25201 0 169517 0 650614 0 0 0 Drew Deutsch Director Americas 235500 0 6000 0 43022 0 28232 0 15333 0 328087 0 0 0 Adrian Kearney Director AEM 118328 0 2932 0 67440 0 14585 0 91402 0 294687 0 0 0 Ian Chambers Director Asia Pacific 162218 0 1590 0 103 0 9540 0 67238 0 240689 0 0 0 Tilmann Pfeiderer Head of Tax 200294 0 838 0 9665 0 33474 0 22530 0 266801 0 0 0 Valerie Pioct Governance/Exec Supp Manager 180839 0 3351 0 6438 0 23208 0 8933 0 222769 0 0 0 Yeong Jae Pak eServices Director 189000 0 5000 0 6858 0 0 0 6302 0 207160 0 0 0 Anthony Tait Director Prof. Development 156395 0 3000 0 57872 0 19800 0 6302 0 243369 0 0 0 Supplemental Compensation Information SCHEDULE J, PART I, QUESTION 1A JEFFREY BEARD: HOUSING - $33,504 (TAXABLE); TRANSPORTATION - $20,102 (TAXABLE); RELOCATION ALLOWANCE - $37,030 (TAXABLE) DANIEL BENHAM: HOUSING - $42,930; CHILDREN SCHOOL FEES - $38,049 DATLA SIVA KUMARI: HOUSING - $54,323 (TAXABLE); TRANSPORTATION - $4,550 (TAXABLE) HANS VERMEULEN: HOUSING - $55,963 (TAXABLE); TRANSPORTATION - $20,102 (TAXABLE) FREDERIC MONNEREAU: REPRESENTATION ALLOWANCE - $11,840 JUDITH FABIAN: HOUSING - $52,130 (PARTIALLY TAXABLE); TRANSPORTATION - $20,102 (PARTIALLY TAXABLE) CAROLYN ADAMS: TRANSPORTATION - $9,558 (TAXABLE) SUSAN SAXTON: HOUSING - $55,340 (PARTIALLY TAXABLE); TRANSPORTATION - $20,102 (PARTIALLY TAXABLE); RELOCATION - $13,822 (PARTIALLY TAXABLE); SETTLING ALLOWANCE - $6,373 (PARTIALLY TAXABLE) DREW DEUTSCH: HOUSING ALLOWANCE - $38,472 (TAXABLE); TRANSPORTATION - $4,550 (TAXABLE) ADRIAN KEARNEY: HOUSING - $53,216 (PARTIALLY TAXABLE); TRANSPORTATION - $20,102 (PARTIALLY TAXABLE); RELOCATION ALLOWANCE - $16,904 (PARTIALLY TAXABLE) IAN CHAMBERS: HOUSING - $42,930; CHILDREN SCHOOL FEES - $10,640 ANTHONY TAIT: HOUSING - $53,322 (TAXABLE); TRANSPORTATION - $4,550 (TAXABLE) TILMANN PFLEIDERER: REPRESENTATION ALLOWANCE - $10,500 YEONG JAE PAK: TRANSPORTATION - $6,000 (TAXABLE) SUSAN SAXTON RECEIVED A SEVERANCE PAYMENT IN 2013 IN THE AMOUNT OF $65,989. THIS INDIVIDUAL WAS A CURRENT EMPLOYEE FOR A PORTION OF 2013 AND SEPARATED FROM THE ORGANIZATION DURING THE 2013 TAX YEAR. Description of Other Program Services Form 990, Part III, Line 4d The organization received $2,236,812 of income from the sale of publications and an additional $1,862,809 of miscellaneous income which were both related to the organization's exempt function. Financial Statements Form 990, Part IV, Question 12 & Part XII, 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 the Swiss Civil Code. Process Used to Review Form 990 Form 990, Part VI, Question 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's) 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, Questions 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 following officers and key employees: Deputy director general, academic officer, Chief Financial Officer, HR director, advancement director, director of assessment operations, and chief 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 IBO 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. OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 9 CHANGE IN REVENUE RECOGNITION - ($5,087,771) 2012 IFRS ADJUSTMENT - $893,611 TOTAL - ($4,194,160) International Baccalaureate Org (UK) LTD Peterson House Malthouse Ave Cardiff Gate Wales UK CF23 8GL Support IBO UK N/A N/A IBO true International Baccalaureate Fund UK Peterson House Malthouse Ave Cardiff Gate Wales UK CF23 8GL Support IBO UK N/A N/A IBO true International Baccalaureate Fund Canada 1661 West 2nd Ave Ste 202 Vancouver BC CA V6J Support IBO CA N/A N/A IBO true IB Fund US Inc 7501 WISCONSIN AVE Bethesda MD 20814 680551183 Support IBO NY 501(C)(3) 11, Type 1 IBO true IB Publishing Limited Peterson House Malthouse Avenue Cardiff Gate Wales UK CF23 8GL Sales UK IBO N/A 634503 12121752 1.00000 true false false true false false false false false false false false false true false false true true true true International Baccalaureate (UK) Ltd m 93033 COST International Baccalaureate (UK) Ltd p 6249374 COST International Baccalaureate (UK) Ltd q 4578400 COST International Baccalaureate (UK) Ltd r 37905530 COST International Baccalaureate (UK) Ltd s 31530095 COST IB Publishing Limited M 1531714 COST IB Publishing Limited S 2041730 COST