2013-11-08T20:30:11-06:00 2012-12-31 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE SUITE 2600 INDIANAPOLIS IN 46204 990 2012-01-01 300388800 International Baccalaureate Organization % DANIEL BENHAM INTE 3012023000 7501 Wisconsin Avenue Suite 200 West Bethesda MD 20814 Daniel Benham 2013-11-08 3176817000 2012 2016-02-25 16:41:14Z X Jeffrey Beard Churchillplein 6 The Hague NL 2517 JW 150668175 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 18 18 149 3300 55556 37641 224094 130799157 146105595 96762 167130 2936121 3347779 133869681 149844598 0 0 0 0 32739613 39897016 0 0 0 97647823 106712464 130387436 146609480 3482245 3235118 97938761 118405903 95662338 105783930 2276423 12621973 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 31702778 50404123 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. 43553095 69244895 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. 16640444 26456577 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. 2070716 3292223 93967033 true true false false false false false false false false true false false false 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 1223 0 true 149 true true true true AR AS CA SZ SN UK NL false false false false false false false false X 18 18 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 600 North Bridge Rd21-01 Parkview Singapore SN 188778 Ms Carol Bellamy 1.0 0.0 X 0 0 0 Dr Robin Cooper 1.0 0.0 X 0 0 0 Dr Kenneth Vedra 1.0 0.0 X 0 0 0 Ms Katy Ricks 1.0 0.0 X 0 0 0 Dr Nicholas Tate 1.0 0.0 X 0 0 0 Dr Masood Faizullah Khan 1.0 0.0 X 0 0 0 Dr Shamsh Kassim-Lakha 1.0 0.0 X 0 0 0 Dr Helen Drennen 1.0 0.0 X 0 0 0 Dr Stewart Roberson 1.0 0.0 X 0 0 0 Mr Stephen Spahn 1.0 0.0 X 0 0 0 Mr Jos Francisco Uribe Gaudry 1.0 0.0 X 0 0 0 Prof Erik Goldstein 1.0 0.0 X 0 0 0 Mr Jules W Muis 1.0 0.0 X 0 0 0 Mr Manu S Rana 1.0 0.0 X 0 0 0 Ms Sally Holloway 1.0 0.0 X 0 0 0 Prof Yves Flckiger 1.0 0.0 X 0 0 0 Mr David Walker 1.0 0.0 X 0 0 0 Ms Atalanti Moquette 1.0 0.0 X 0 0 0 Jeffrey Beard 40.0 1.0 X 353093 0 146365 Daniel Benham 40.0 1.0 X 257628 0 126208 Ian Hill 0.0 0.0 X 268384 0 45833 Siva Kumari 40.0 1.0 X 290412 0 28619 Hans Vermeulen 40.0 0.0 X 221795 0 104041 Frederic Monnereau 40.0 0.0 X 235224 45288 Judith Fabian 40.0 0.0 X 185129 0 99149 Carolyn Adams 38.0 0.0 X 187632 0 34022 Susan Saxton 40.0 0.0 X 215059 0 102169 Drew Deutsch 40.0 1.0 X 291418 0 44425 Adrian Kearney 40.0 0.0 X 182031 0 89896 Ian Chambers 40.0 0.0 X 151394 0 70637 Eric Lauzon 40.0 0.0 X 245965 0 51152 Tilmann Pfeiderer 40.0 0.0 X 213724 0 39383 Tim Nettleton 40.0 0.0 X 183481 0 31843 Valerie Pioct 40.0 0.0 X 185926 0 23310 Yeong Jae Pak 40.0 0.0 X 123692 0 0 3791987 0 1082340 45 false true false RM EDUCATION PLC 140 MILTON PARK ABINGDON OXFORDSHIRE UK OX14 4SE Educational IT SUPP. 2466531 WNS GLOBAL SERVICES UK LTD MALTA HOUSE 36-38 PICCADILLY LONDON 0 UK W1J 0DP Outsourcing Fees 783038 ERNST YOUNG BOOMPJES 258 3011 XZ ROTTERDAM 0 NL 3011 XZ TAX SERVICES 404779 Teachers College Columbia Universi 525 West 120th Street NEW YORK NY 10027 COURSE DESIGN DEVEL. 363438 DELOITTE AS ROUTE DE PRE BOIS 20 CASE POSTALE 1 GENEVA 15 0 SZ CH 1215 AUDIT SERVICES 291600 17 30000 78135 115959 224094 School Fees (Applications, Basic) 611600 50404123 50404123 Examination Fees 611600 69244895 69244895 Workshop and Conferences 611600 26456577 26456577 146105595 167130 167130 0 0 0 0 0 0 0 0 3648648 823577 2825071 2769515 55556 Other miscellaneous income 900099 522708 522708 522708 149844598 149397818 55556 167130 0 0 0 0 3461633 1853182 1608451 0 25756526 14209999 11546527 2475776 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88192702 98534785 112552334 133413103 149789041 582481965 0 0 0 582481965 1569934 77505 118931 96762 167130 2030262 0 1569934 77505 118931 96762 167130 2030262 -183 -55 50453 47763 55556 153534 135540 1677431 196405 462264 522708 2994348 89897993 100289666 112918123 134019892 150534435 587660109 0.99119 0.98771 0.00346 0.00599 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10879975 1057416 9822559 6137530 1685992 4451538 14274097 0 Leasehold Improvement Provision 1903121 Dilapidation Provision 486857 Property Tax 699330 Tax Provision 370000 3459308 North America 1 2 Program Services School Relations 3243571 South America 1 16 Program Services School Relations 1920957 East Asia and the Pacific 2 96 Program Services School Relations 8241745 Europe (including Iceland and Greenland) 3 373 Program Services School Relations 65849231 7 487 7 487 79255504 79255504 false false false false false false X X X true true X X X false false false false false false false false false Jeffrey Beard 245400 0 0 0 107693 0 0 0 146365 0 499458 0 0 0 Daniel Benham 255076 0 0 0 2552 0 25508 0 100700 0 383836 0 0 0 Ian Hill 221993 0 8936 0 37455 0 29937 0 15896 0 314217 0 0 0 Siva Kumari 212000 0 10000 0 68412 0 22200 0 6419 0 319031 0 0 0 Hans Vermeulen 125442 0 54642 0 41711 0 27629 0 76413 0 325837 0 0 0 Frederic Monnereau 219632 15592 34677 10612 280513 Judith Fabian 130077 0 0 0 55052 0 19895 0 79253 0 284277 0 0 0 Carolyn Adams 170109 0 7965 0 9558 0 34022 0 0 0 221654 0 0 0 Susan Saxton 139246 0 15440 0 60373 0 13975 0 88195 0 317229 0 0 0 Drew Deutsch 218000 0 5000 0 68418 0 28232 0 16193 0 335843 0 0 0 Adrian Kearney 110713 0 2815 0 68503 0 12209 0 77688 0 271928 0 0 0 Ian Chambers 148824 0 2385 0 185 0 9540 0 61097 0 222031 0 0 0 Eric Lauzon 208471 0 1988 0 35507 0 13177 0 37975 0 297117 0 0 0 Tilmann Pfeiderer 204160 0 0 0 9564 0 32682 0 6702 0 253108 0 0 0 Tim Nettleton 176100 0 0 0 7382 0 31843 0 0 0 215324 0 0 0 Valerie Pioct 174246 0 2234 0 9446 0 23310 0 0 0 209236 0 0 0 Supplemental Compensation Information SCHEDULE J, PART I, QUESTION 1A JEFFREY BEARD: Benefits treated as taxable compensation HOUSING - $52,679; TRANSPORTATION - $20,102; RELOCATION ALLOWANCE - $34,206 DANIEL BENHAM: HOUSING - $46,508; CHILDREN SCHOOL FEES - $54,193 IAN HILL: Benefit Treated as Taxable Compensation REPRESENTATION ALLOWANCE - $15,896 SIVA DATLA KUMARI: Benefits treated as taxable compensation HOUSING - $64,364; TRANSPORTATION - $4,550 HANS VERMEULEN: Benefits treated as taxable compensation RELOCATION ALLOWANCE - $12,564; TRANSPORTATION - $20,102 FREDERIC MONNEREAU: Benefit treated as taxable compensation REPRESENTATION ALLOWANCE - $10,612 JUDITH FABIAN: A portion of the Benefits were treated as taxable compensation HOUSING - $50,045; TRANSPORTATION - $20,102; TAX PREPARATION - $2,085 CAROLYN ADAMS: Benefit treated as taxable compensation TRANSPORTATION - $9,558 SUSAN SAXTON: A portion of the Benefits were treated as taxable compensation HOUSING - $39,509; TRANSPORTATION - $15,077; RELOCATION - $13,822; SETTLING ALLOWANCE - $6,373 DREW DEUTSCH: Benefits treated as taxable compensation HOUSING ALLOWANCE - $63,868; TRANSPORTATION - $4,550 ADRIAN KEARNEY: A portion of the Benefits were treated as taxable compensation HOUSING - $52,679; TRANSPORTATION - $20,102; RELOCATION ALLOWANCE - $15,356 IAN CHAMBERS: HOUSING - $42,930; SETTLING ALLOWANCE - 5,419; CHILDREN SCHOOL FEES - $18,167 ERIC LAUZON: Benefits treated as taxable compensation HOUSING - $33,390; CHILDREN SCHOOL FEES - $37,975 TILMANN PFLEIDERER: Benefit treated as taxable compensation REPRESENTATION ALLOWANCE - $6,702 YEONG JAE PAK: Benefit Treated as Taxable Compensation TRANSPORTATION - $4,500 Description of Other Program Services Form 990, Part III, Line 4d The organization received $2,769,515 of income from the sale of publications and an additional $522,708 of miscellaneous income which were both related to the organization's exempt function. 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 the Swiss Civil Code. 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'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, 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, 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 EXPENSES FORM 990 PART IX DESCRIPTION:Freight Postage TOTAL EXPENSES:-2620 PROGRAM SERVICES:105104 MANAGEMENT AND GENERAL:-107724 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:SERVICE CHARGE TOTAL EXPENSES:35476541 PROGRAM SERVICES:21823927 MANAGEMENT AND GENERAL:13652614 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:EXAMINER FEES TOTAL EXPENSES:18478932 PROGRAM SERVICES:18478932 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:EXCHANGE (GAIN)/LOSS TOTAL EXPENSES:2566263 MANAGEMENT AND GENERAL:2566263 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:OTHER EXPENSES TOTAL EXPENSES:1323001 PROGRAM SERVICES:1195785 MANAGEMENT AND GENERAL:127216 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 Gates 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 371429 1482680 1.00000 true false false true false false false false false false false false true false false true true true true International Baccalaureate (UK) Ltd p 2813362 FMV International Baccalaureate (UK) Ltd q 1061098 FMV International Baccalaureate (UK) Ltd r 37658250 FMV International Baccalaureate (UK) Ltd s 35728926 FMV IB Publishing Limited M 113470 FMV IB Publishing Limited R 511702 FMV IB Publishing Limited S 1877859 FMV