2012-11-13T10:49:20-06:00 2011-12-31 ERNST & YOUNG US LLP 201 S BISCAYNE BLVD SUITE 3000 MIAMI FL 33131 990 2011-01-01 300388800 International Baccalaureate Organization % DANIEL BENHAM INTE 3012023000 Route des Morillons 15 GRAND-SACONNEX Geneva SZ CH-1218 Daniel Benham 2012-11-12 3053584111 2011 2016-02-24 21:20:13Z Jeffrey Beard Route Des Morillons 15 Geneva SZ CH-1218 134190001 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 17 17 129 3300 47763 0 979635 37641 111572699 130799157 118931 96762 1802101 2936121 114473366 133869681 131811 0 0 0 23814556 32739613 0 0 0 96555285 97647823 120501652 130387436 -6028286 3482245 96106687 97938761 94258415 95662338 1848272 2276423 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 33511565 43212612 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. 48066655 61981160 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. 19857086 25605385 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. 1997937 2576304 103433243 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 1041 0 true 129 true true true true AR AS CA SZ SN UK NL false false false false false false false false X 17 17 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 Geneva SZ X Ms Carol Bellamy 1.0 X 0 0 Dr Robin Cooper 1.0 X 0 0 Dr Ken Vedra 1.0 X 0 0 Ms Katy Ricks 1.0 X 0 0 Dr Nicholas Tate 1.0 X 0 0 Ms Lucie DAmour 1.0 X 0 0 Dr Irene Davy 1.0 X 0 0 Dr Masood Faizullah 1.0 X 0 0 Dr Shamsh Kassim-Lakha 1.0 X 0 0 Mr Bert Okma 1.0 X 0 0 Dr Helen Drennen 1.0 X 0 0 Dr Stewart Roberson 1.0 X 0 0 Mr Stephen Spahn 1.0 X 0 0 Ms Tammy Wan 1.0 X 0 0 Mr Jos Francisco Uribe Gaudry 1.0 X 0 0 Prof Erik Goldstein 1.0 X 0 0 Mr Jules W Muis 1.0 X 0 0 Mr Manu S Rana 1.0 X 0 0 Ms Sally Holloway 1.0 X 0 0 Prof Yves Flckiger 1.0 X 0 0 Mr David Walker 1.0 X 0 0 Jeffrey Beard 40.0 X 488469 0 53577 Daniel Benham 40.0 X 373336 0 36280 Ian Hill 40.0 X 341499 0 81557 Siva Kumari 40.0 X 245152 0 27280 Hans Vermeulen 40.0 X 204136 0 24785 Frederic Monnereau 40.0 X 197134 0 38103 Judith Fabian 40.0 X 188727 0 19650 Carolyn Adams 37.0 X 182787 0 19714 Judith Guy 40.0 X 184306 0 9627 Drew Deutsch 40.0 X 279146 0 34314 Adrian Kearney 40.0 X 234118 0 19609 Ian Chambers 40.0 X 158287 0 8237 Luz Maria Guttierrez-Vittini 40.0 X 288184 0 25484 Ralph Cline 40.0 X 240895 0 29862 Eric Lauzon 40.0 X 241062 0 26452 Prosperphina Dhlamini-Fischer 40.0 X 233379 0 25882 Anthony Tait 40.0 X 215045 0 27403 4295662 0 507816 59 false true false RM EDUCATION PLC 140 MILTON PARK ABINGDON OXFORDSHIRE UK OX14 4SE Educational IT SUPP. 1642945 ERNST YOUNG 155 North Wacker Drive CHICAGO IL 60606 Tax Services 1086967 KPMG LLP FITZALAN COURT MARLBOROUGH HOUSE FITZALAN RD, CARDIFF WALES UK CF24 0TE AUDIT SERVICES 664909 Teachers College Columbia Universi 525 West 120th Street NEW YORK NY 10027 COURSE DESIGN DEVEL. 316266 ePals Inc 13625-A Dulles Technology Drive HERNDON VA 20171 DESIGN & ARCHITEC. 435410 14 37641 37641 School Fees (Applications, Basic) 611600 43212612 43212612 Examination Fees 611600 61981160 61981160 Workshop and Conferences 611600 25605385 25605385 130799157 96762 96762 0 0 0 0 0 2794176 320320 2473856 2426093 47763 Other Miscellaneous Income 900099 150212 150212 TAX REFUND 900099 312053 312053 462265 133869681 133375462 47763 408815 0 0 0 0 3449833 2380385 1069448 0 19200174 13248120 5952054 2454672 1693724 760948 5930865 4092297 1838568 1704069 1175808 528261 0 191308 191308 322256 322256 0 0 0 5229836 3608587 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96762 3054170 1316 -183 -55 50453 47763 99294 639303 135540 1677431 196405 462264 3110943 72439811 89897993 100289666 112918123 134019892 509565485 0.98771 0.00000 0.00599 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7905820 848577 7057243 6950170 2935653 4014517 11071760 0 LEASEHOLD IMPROVEMENT PROVISIONS 2100846 DILAPIDATION PROVISION 106263 PROPERTY TAX 1081974 3289084 North America 1 2 Program Services School Relations 983755 South America 1 20 Program Services School Relations 1016190 East Asia and the Pacific 2 67 Program Services School Relations 8730068 Europe (Including Iceland and Greenland) 3 309 Program Services School Relations 80519467 7 398 7 398 91249480 91249480 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 426540 0 7821 0 54108 0 42654 0 10923 0 542046 0 0 0 Daniel Benham 349136 0 0 0 24200 0 24438 0 11842 0 409616 0 0 0 Ian Hill 341499 0 0 0 0 0 34150 0 47407 0 423056 0 0 0 Siva Kumari 192348 0 10800 0 42004 0 20306 0 6974 0 272432 0 0 0 Hans Vermeulen 173036 0 11107 0 19993 0 17304 0 7481 0 228921 0 0 0 Frederic Monnereau 197134 0 0 0 0 0 19713 0 18390 0 235237 0 0 0 Judith Fabian 160513 0 0 0 28214 0 16051 0 3599 0 208377 0 0 0 Carolyn Adams 168357 0 4810 0 9620 0 16836 0 2878 0 202501 0 0 0 Judith Guy 106090 0 0 0 78216 0 0 0 9627 0 193933 0 0 0 Drew Deutsch 209660 0 0 0 69486 0 27098 0 7216 0 313460 0 0 0 Adrian Kearney 182600 0 26527 0 24991 0 18260 0 1349 0 253727 0 0 0 Ian Chambers 120976 0 8902 0 28409 0 0 0 8237 0 166524 0 0 0 Luz Maria Guttierrez-Vittini 150726 0 0 0 137458 0 13070 0 12414 0 313668 0 0 0 Ralph Cline 171264 0 0 0 69631 0 22646 0 7216 0 270757 0 0 0 Eric Lauzon 198105 0 0 0 42957 0 0 0 26452 0 267514 0 0 0 Prosperphina Dhlamini-Fischer 136611 0 3039 0 93729 0 12807 0 13075 0 259261 0 0 0 Anthony Tait 144574 0 6000 0 64471 0 20187 0 7216 0 242448 0 0 0 Supplemental Compensation Information SCHEDULE J, PART I, QUESTION 1A JEFFREY BEARD: HOUSING - $19,438; TRANSPORTATION - $11,663; SETTLING ALLOWANCE - $6,000; RELOCATION ALLOWANCE - $17,008 DANIEL BENHAM: HOUSING - $10,450; SETTLING ALLOWANCE - $6,000 SIVA DATLA KUMARI: HOUSING - $37,629; TRANSPORTATION - $4,375 HANS VERMEULEN: TRANSPORTATION - $19,993 JUDITH FABIAN: HOUSING - $13,884; TRANSPORTATION - $8,330; SETTLING ALLOWANCE - $6,000 CAROLYN ADAMS: TRANSPORTATION - $9,620 JUDITH GUY: HOUSING - $24,384; TRANSPORTATION - $4,045; SEVERANCE - $42,675 DREW DEUTSCH: HOUSING ALLOWANCE - $48,211; TRANSPORTATION - $4,375; SETTLING ALLOWANCE - $6,000; PARKING - $10,900 ADRIAN KEARNEY: HOUSING - $16,661; TRANSPORTATION - 8,330 IAN CHAMBERS: HOUSING - $14,476; SETTLING ALLOWANCE - 5,419 Luz Maria Guttierrez-Vittini: HOUSING - $137,458; TRANSPORTATION - $4,045; SEVERANCE - $42,675 RALPH CLINE: HOUSING - $47,298; TRANSPORTATION - $6,250; SETTLING ALLOWANCE - $6,000; PARKING - $10,083 ERIC LAUZON: HOUSING - $30,654 PROSPERPHINA DHLAMINI-FISCHER: SEVERANCE- $93,729 ANTHONY TAIT: HOUSING -$49,590, SETTLING IN ALLOWANCE- $6,000, PARKING- $8,882 Schedule J, Part I, Line 4a JUDITH GUY RECEIVED A SEVERANCE PAYMENT IN 2011 IN THE AMOUNT OF $42,675. LUZ MARIA GUTTIERREZ-VITTINI RECEIVED A SEVERANCE PAYMENT IN 2011 IN THE AMOUNT OF $42,675. PROSPERPHINA DHLAMINI-FISCHER RECEIVED A SEVERANCE PAYMENT IN 2011 IN THE AMOUNT OF $93,729. THESE INDIVIDUALS WERE CURRENT EMPLOYEES FOR A PORTION OF 2011 AND SEPARATED FROM THE ORGANIZATION DURING THE 2011 TAX YEAR. Form 990, Part III, Line 4d The organization received $2,426,093 of income from the sale of publications and an additional $150,211 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 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 Changes in Net Assets Form 990, Part XI, Line 5 The change in net assets is due to an unrealized currency exchange loss in the amount of $1,772,517 and a prior period IFRS reporting adjustment in the amount of $1,281,577. 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:Daniel Benham TITLE:Chief Financial Officer HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Siva Kumari TITLE:COO Schools Division HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Drew Deutsch TITLE:Director Americas HOURS:1 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:SERVICE CHARGES TOTAL EXPENSES:37084781 PROGRAM SERVICES:37084781 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:EXAMINER FEES TOTAL EXPENSES:17297560 PROGRAM SERVICES:11935316 MANAGEMENT AND GENERAL:5362244 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:EXCHANGE RATE LOSS TOTAL EXPENSES:218389 PROGRAM SERVICES:218389 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:OTHER TOTAL EXPENSES:2146232 PROGRAM SERVICES:1480901 MANAGEMENT AND GENERAL:665331 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 147935 5002648 1.00000 false false false false false false false false false false true true false true true true true true IBO (UK) LIMITED O 17757489 FMV IBO (UK) LIMITED P 19059074 FMV IBO (UK) LIMITED Q 39608638 FMV IBO (UK) LIMITED R 38968819 FMV IB Publishing Limited L 388729 FMV IB Publishing Limited O 1355924 FMV IB Publishing Limited P 1030560 FMV IB Publishing Limited R 3306283 FMV