CARES ACT INSTITUTIONAL PORTION heerf-quarterly-reporting-v131 heerf-quarterly-reporting-v131 Last Quarter CARES ACT STUDENT PORTION http://ibs-hi.com/wp-content/uploads/CARES-Act-HEERF-Student-Emergency-Grant.pdf Attestation 07.25.20 Letter to IBS Students HEERF Disclosue Student Reporting