Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
FLORIDA LEAGUE OF INTERNATIONAL BACCALAUREATE SCHOOLS INC
Employer identification number
59-2990428
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
13,100
14,810
25,900
14,600
34,080
102,490
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
1,580,462
1,573,741
1,793,432
1,714,671
1,892,437
8,554,743
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
1,593,562
1,588,551
1,819,332
1,729,271
1,926,517
8,657,233
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
8,657,233
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
1,593,562
1,588,551
1,819,332
1,729,271
1,926,517
8,657,233
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
14,910
1,950
16,364
82,065
68,285
183,574
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
14,910
1,950
16,364
82,065
68,285
183,574
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
1,608,472
1,590,501
1,835,696
1,811,336
1,994,802
8,840,807
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
97.920 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
98.320 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
2.000 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
2.000 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
FLORIDA LEAGUE OF INTERNATIONAL BACCALAUREATE SCHOOLS INC
Employer identification number
59-2990428
Return Reference
Explanation
FORM 990, PART VI
LINE 9 - MAILING ADDRESS IS THE OFFICE OF THE ORGANIZATION'S CPA. NO OFFICERS/DIRECTORS ARE LOCATED AT THE CPA'S OFFICE, BUT CAN BE REACHED THROUGH THEIR OFFICE AT 1000 PINELLAS STREET, CLEARWATER FL 33756.
FORM 990, PAGE 6, PART VI, LINE 9
DENISE MILLER ROSEANNA RYNCA DARRICK BUETTNER JAN PATTERSON PAM STEWART DAVID LAROSA ROSE A BROWNING RALPH CLINE CYNTHIA DOYLE MARIO MENDOZA NICOLE DEUTER JANA HARTLEY DORIS KEELER ALAN HAMACHER COLLEEN WADE MARY KANTER DAVID FLANIGAN
FORM 990, PAGE 6, PART VI, LINE 11B
DRAFT FORM 990 PROVIDED TO THE BOARD FOR REVIEW PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12C
IN THEIR CAPACITY AS DIRECTORS, THE MEMBERS OF THE EXECUTIVE BOARD (THE "BOARD") OF THE FLORIDA LEAGUE OF IB SCHOOLS (FLIBS) MUST ACT AT ALL TIMES IN THE BEST INTERESTS OF FLIBS. THE PURPOSE OF THIS POLICY IS TO HELP INFORM THE BOARD ABOUT WHAT CONSTITUTES A CONFLICT OF INTEREST, ASSIST THE BOARD IN IDENTIFYING AND DISCLOSING ACTUAL AND POTENTIAL CONFLICTS, AND HELP ENSURE THE AVOIDANCE OF CONFLICTS OF INTEREST WHERE NECESSARY. THIS POLICY MAY BE ENFORCED AGAINST INDIVIDUAL BOARD MEMBERS AS DESCRIBED BELOW. 1.BOARD MEMBERS HAVE A FIDUCIARY DUTY TO CONDUCT THEMSELVES WITHOUT CONFLICT TO THE INTERESTS OF FLIBS. IN THEIR CAPACITY AS BOARD MEMBERS, THEY MUST SUBORDINATE PERSONAL, INDIVIDUAL BUSINESS, THIRD-PARTY, AND OTHER INTERESTS TO THE WELFARE AND BEST INTERESTS OF FLIBS. 2.A CONFLICT OF INTEREST IS A TRANSACTION OR RELATIONSHIP WHICH PRESENTS OR MAY PRESENT A CONFLICT BETWEEN A BOARD MEMBER'S OBLIGATIONS TO FLIBS AND THE BOARD MEMBER'S PERSONAL, BUSINESS OR OTHER INTERESTS. 3.ALL CONFLICTS OF INTEREST ARE NOT NECESSARILY PROHIBITED OR HARMFUL TO FLIBS. HOWEVER, FULL DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS, AND A DETERMINATION BY THE DISINTERESTED BOARD (OR FLIBS EXECUTIVE COMMITTEE) MEMBERS - WITH THE INTERESTED BOARD MEMBER(S) RECUSED FROM PARTICIPATING IN DEBATES AND VOTING ON THE MATTER - ARE REQUIRED. 4.ALL ACTUAL AND POTENTIAL CONFLICTS OF INTERESTS SHALL BE DISCLOSED BY BOARD MEMBERS TO THE FLIBS EXECUTIVE COMMITTEE THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF THE FLIBS EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). THE FLIBS EXECUTIVE COMMITTEE SHALL INFORM THE BOARD OF SUCH DETERMINATION AND ACTION. THE BOARD SHALL RETAIN THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION, AND SHALL RETAIN THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. 5.ON AN ANNUAL BASIS, ALL BOARD MEMBERS SHALL BE PROVIDED WITH A COPY OF THIS POLICY AND REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGMENT AND DISCLOSURE FORM BELOW. ALL COMPLETED FORMS SHALL BE PROVIDED TO AND REVIEWED BY THE FLIBS EXECUTIVE COMMITTEE, AS WELL AS ALL OTHER CONFLICT INFORMATION PROVIDED BY BOARD MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 15A
OTHER THAN FOR BEING INSTRUCTORS AT WORKSHOPS, OFFICERS ARE NOT PAID. THERE ARE SEVEN PAID EMPLOYEES WHO WORK WITH THE DAY TO DAY OPERATIONS OF FLIBS. SOME OF THESE EMPLOYEES ARE IN CHARGE OF THE TEACHER TRAINING WORKSHOPS. ALL SALARIES ARE DETERMINED BY THE BUDGET COMMITTEE, MADE UP OF GENERAL MEMBERS AND THE EXECUTIVE BOARD OF FLIBS. THE BUDGET COMMITTEE MEETS ANNUALLY AND SETS THE PAY SCHEDULE FOR THE WORKSHOP MANAGERS, EXECUTIVE DIRECTOR, THE DOE LIAISON, AND THE FINANCIAL OFFICER. OTHER WORKSHOP STAFF ARE PAID A FLAT FEE PER WORKSHOP. THE BUDGET COMMITTEE CHECKS AND APPROVES THE FINAL BUDGET. FOUR TIMES A YEAR, THE FINANCIAL OFFICER PROVIDES THE EXECUTIVE BOARD AND THE BUDGET COMMITTEE WITH A CURRENT AMOUNT THAT HAS BEEN SPENT AGAINST THE AMOUNT THAT HAS BEEN BUDGETED. THE CENTER FOR ADVANCED STUDIES AND INTERNATIONAL EDUCATION, TEXAS IB SCHOOLS, THE ASSOCIATION OF ROCKY MOUNTAIN SCHOOLS, AND CALIFORNIA IB SCHOOLS ORGANIZATION ARE ORGANIZATIONS SIMILAR TO, BUT NOT EXACTLY LIKE FLIBS. THEY HAVE BEEN SURVEYED, AND THE PAY RANGE FOR FLIBS EMPLOYEES, ALBEIT A LARGER ORGANIZATION, IS IN THE MIDDLE. JOB DESCRIPTIONS AND DUTIES WITHIN THE VARIOUS SISTER ORGANIZATIONS VARIED AS MUCH AS THE NUMBER OF ORGANIZATIONS SURVEYED. FLIBS FOUND THAT THEY WERE IN THE MIDDLE, AND THE DUTIES THAT ARE ASSIGNED TO EACH EMPLOYEE WORKS WELL FOR THE FLIBS ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 15B
SEE ABOVE
FORM 990, PAGE 6, PART VI, LINE 19
FLIBS PROVIDES INFORMATION ON GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.