International Baccalaureate Organization
Nonprofit profile at a glance
- EIN
- 300388800
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-T 2021
- Location
- Washington, DC, USA
- Phone
- 3012023000
- Rating
- 64
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $270,523,757
- Expenses
- $243,652,757
- Assets
- $479,948,690
- Liabilities
- $89,653,468
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
37 people listed
Highest reported compensation
- OLLI-PEKKA HEINONEN (DIRECTOR GENERAL): $870,600 total reported compensation
- MATT COSTELLO (CHIEF BUSINESS DEVELOPMENT OFFICER): $450,318 total reported compensation
- MARCO MAURIZIO DONDI (DEPUTY DIRECTOR GENERAL): $411,168 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
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 programs of international education and rigorous assessment. These programs encourage students across the world to become active, compassionate and lifelong learners who understand that other people, with their differences, can also be right.
What it reported doing in 2024
The international baccalaureate 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 programs and becoming an ib world school, together with a small amount of evaluation fees for ongoing evaluation of ib world schools. In addition, the ib develops the curriculum for all of the ib's programs and develops the diploma program assessment content (i.e., diploma examinations). Ib world schools pay annual school fees for the continual development of curriculum and support materials that support the ib world schools.
Operating model
- Revenue model
- Earned-program. 93% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - Most voting board members are independent and program spending has grown recently. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.
Rating breakdown
- Financial Efficiency: 50
- Transparency & Controls: 58
- Accountability: 91
- Sustainability: 64
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 53%; rating input score 53
- Program expense ratio: 62.4%; rating input score 62
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: 0%; rating input score 0; 3rd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 9.9%; rating input score 72; 72nd percentile among comparable filings
- Total-asset coverage ratio: 1.97; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 70; 70th percentile among comparable filings
- Officer compensation ratio: 3.5%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: 2.1% per year; rating input score 100; 16th percentile among comparable filings
- Revenue growth: 4.4% per year; rating input score 100; 36th percentile among comparable filings
- Asset growth: 11.3% per year; rating input score 100; 76th percentile among comparable filings
Details
- Where the money goes: 53% of revenue deployed · 62.4% of spending went to programs
- Governance: 8 of 8 board members independent · 7 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $152M in reported program spending
- Leadership: top reported pay $871K · 37 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $18.4M reported
- Consistency: 32 of 32 current checks pass
- Schedules: 7 filed schedules · includes major donors, foreign activity, executive pay, and related organizations
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 37 filed money-flow records
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 53/100.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.