INSTITUTE OF CERTIFIED MGT ACCOUN TANTS INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- INSTITUTE OF CERTIFIED MGT ACCOUN TANTS INC (EIN 22-2679694)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-04-17
- IRS object ID
- 202501089349300100
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-17T23:08:25-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 991856619 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 757 THIRD AVENUE 3RD FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100172013 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 222679694 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSTITUTE OF CERTIFIED MANAGEMENT | BusinessNameLine1Txt |
| Business Name Line2 | ACCOUNTANTS INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INST | BusinessNameControlTxt |
| Phone | 2015739000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 PARAGON DRIVE | AddressLine1Txt |
| City | MONTVALE | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07645 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTINE MILLAWAY | PersonNm |
| Person Title | CFO & SVP | PersonTitleTxt |
| Phone | 2015739000 | PhoneNum |
| Signature | 2025-04-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIEL ROMANO | PreparerPersonNm |
| PTIN | P00504182 | PTIN |
| Phone | 2125990100 | PhoneNum |
| Preparation | 2025-04-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD T BRADYCMACGFM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 PARAGON DRIVE | AddressLine1Txt |
| City | MONTVALE | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07645 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $22,460,940 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTPS://WWW.IMANET.ORG/EN/IMA-CERTIFICATIONS | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1985 | FormationYr |
| Legal Domicile State | NJ | LegalDomicileStateCd |
| Activity Or Mission | TO DEVELOP, ADMINISTER, AND PROMOTE CERTIFICATION DESIGNED TO VALIDATE (CONTINUED IN SCH O) MASTERY OF THE RELEVANT BODY OF KNOWLEDGE AND PRACTICAL SKILLS BY MANAGEMENT ACCOUNTING AND FINANCE PROFESSIONALS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 16 | TotalEmployeeCnt |
| Total Volunteers | 18 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $26,086,787 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $19,937,006 | CYProgramServiceRevenueAmt |
| PY Investment Income | $666,324 | PYInvestmentIncomeAmt |
| CY Investment Income | $721,378 | CYInvestmentIncomeAmt |
| PY Other Revenue | $71,513 | PYOtherRevenueAmt |
| CY Other Revenue | $85,113 | CYOtherRevenueAmt |
| PY Total Revenue | $26,824,624 | PYTotalRevenueAmt |
| CY Total Revenue | $20,743,497 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,531,925 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,715,933 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $26,922,947 | PYOtherExpensesAmt |
| CY Other Expenses | $24,058,730 | CYOtherExpensesAmt |
| PY Total Expenses | $29,454,872 | PYTotalExpensesAmt |
| CY Total Expenses | $25,774,663 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,630,248 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$5,031,166 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,817,081 | TotalAssetsBOYAmt |
| Total Assets EOY | $345,842 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,720,402 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,208,793 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$5,903,321 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$10,862,951 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO DEVELOP, ADMINISTER, AND PROMOTE CERTIFICATION DESIGNED TO VALIDATE MASTERY OF THE RELEVANT BODY OF KNOWLEDGE AND PRACTICAL SKILLS BY MANAGEMENT ACCOUNTING AND FINANCE PROFESSIONALS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE INSTITUTE OF CERTIFIED MANAGEMENT ACCOUNTANTS, INC. EXISTS TO DEVELOP AND ADMINISTER THE EXAMINATIONS FOR THE CERTIFIED MANAGEMENT ACCOUNTANT (CMA), CERTIFIED IN STRATEGY AND COMPETITIVE ANALYSIS (CSCA), AND THE FINANCIAL AND MANAGERIAL ACCOUNTING ASSOCIATE (FMAA) DESIGNATIONS. 10,836 CMA CERTIFICATES WERE AWARDED IN FISCAL YEAR 2024, AND ACTIVE CMA PROGRAM PARTICIPANTS (CMAS AND CANDIDATES) AT FISCAL YEAR-END TOTALED 112,555. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 16 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | IN | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTINE MILLAWAY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2015739000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 PARAGON DRIVE SUITE 1 | AddressLine1Txt |
| City | MONTVALE | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07645 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DENNIS WHITNEY CMA | ||||||||
| TREASURER (THRU 08/23) | 40.00 | 0.00 | Yes (X) | Yes (X) | $533,835 | $0 | $21,523 | |
| ELLA SUPONITSKIY | ||||||||
| TREASURER (BEG 08/23) | 40.00 | 0.00 | Yes (X) | Yes (X) | $196,361 | $0 | $16,093 | |
| RICHARD T BRADY CMA CGFM | ||||||||
| PRESIDENT | 1.00 | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| GWEN VAN BERNE CMA | ||||||||
| SECRETARY | 1.00 | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SUNIL S DESHMUKH CMA CBM | ||||||||
| MEMBER | 1.00 | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| AKOMU OMOYE OKOH CMACSCACA | ||||||||
| MEMBER | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| RUSS PORTER CMA CFM CSCA | ||||||||
| CFO (THRU 08/23) | 0.50 | 39.50 | Yes (X) | $0 | $290,248 | $17,053 | ||
| CHRISTINE MILLAWAY CPA | ||||||||
| CFO (BEG 11/23 - SEE SCH O) | 0.50 | 39.50 | Yes (X) | $0 | $143,969 | $0 | ||
| ELLEN GUREVICH CAE | ||||||||
| VICE PRESIDENT | 20.00 | 20.00 | $0 | $277,252 | $19,329 | Yes (X) | ||
| PATRICIA STEFANCZYK CAE | ||||||||
| VICE PRESIDENT | 20.00 | 20.00 | $0 | $240,921 | $16,175 | Yes (X) | ||
| JACKIE OPPENHEIM | ||||||||
| VICE PRESIDENT | 20.00 | 20.00 | $0 | $228,700 | $17,387 | Yes (X) | ||
| MIAOMIAO TIAN | ||||||||
| SR DIRECTOR (THRU 02/24) | 20.00 | 20.00 | $0 | $199,236 | $9,722 | Yes (X) | ||
| LISA BEAUDOIN | ||||||||
| SR DIRECTOR (THRU 02/24) | 20.00 | 20.00 | $0 | $193,199 | $10,026 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $730,196 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,573,525 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $127,308 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CERTIFICATION EXAM PRO | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $19,937,006 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,937,006 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $19,937,006 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $245,974 | TotalRevenueColumnAmt |
| Exclusion | $245,974 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,192,847 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,717,443 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $475,404 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $475,404 | TotalRevenueColumnAmt |
| Exclusion | $475,404 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ALLOCATED INC IMA IND. | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $85,113 | TotalRevenueColumnAmt |
| Exclusion | $85,113 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $85,113 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,743,497 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,937,006 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $806,491 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $476,756 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,047,944 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,010 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,223 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,544 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $778,898 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,714 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,470 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,838 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| ALLOCATED SUPPORT EXP. | $17,424,378 |
| ADMINISTRATION EXPENSES | $5,224,749 |
| OTHER TAXES | $226,615 |
| IMA EGYPT EXPENSES | $47,718 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,806 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,774,663 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,853 | BOYAmt |
| EOY | $2,919 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $882,214 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,929,014 | BOYAmt |
| EOY | $342,923 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,817,081 | BOYAmt |
| EOY | $345,842 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,994,245 | BOYAmt |
| EOY | $154,185 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,689,960 | BOYAmt |
| EOY | $10,242,305 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,197 | BOYAmt |
| EOY | $812,303 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,720,402 | BOYAmt |
| EOY | $11,208,793 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$5,903,321 | BOYAmt |
| EOY | -$10,862,951 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$5,903,321 | BOYAmt |
| EOY | -$10,862,951 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,817,081 | BOYAmt |
| EOY | $345,842 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$5,031,166 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $69,448 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $2,088 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| OTHER ASSETS IN IMA INDIA | $245,214 |
| INVESTMENT IN SUBSIDIARY | $96,587 |
| OTHER ASSETS IN IMA EGYPT | $1,122 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $342,923 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO AFFILIATE | $719,942 |
| OTHER LIABILITIES IN IMA EGYPT | $77,488 |
| OTHER LIABILITIES IN IMA INDIA | $2,268 |
| CASH OVERDRAFT | $12,605 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $812,303 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | LIABILITY FOR UNCERTAIN TAX POSITIONS (ASC 740) IMA, IMAMEF, IMARF AND IMA PRODUCTS AND SERVICES, LLC (A NON-OPERATING ENTITY) WERE INCORPORATED IN THE STATE OF NEW JERSEY AND ARE EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND, THEREFORE, HAVE MADE NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. ICMA IS CURRENTLY EXEMPT FROM FEDERAL INCOME TAX UNDER 501(C)(6) OF THE CODE. IMA, IMAMEF, IMARF, IMA PRODUCTS AND SERVICES, LLC AND ICMA HAVE BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE (THE "IRS") NOT TO BE "PRIVATE FOUNDATIONS" WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THERE WAS NO UNRELATED BUSINESS INCOME TAX PAYABLE FOR THE YEAR ENDED JUNE 30, 2024. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, CHANGE IN NET ASSETS OR CASH FLOWS. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| SOUTH ASIA | 0 | 0 | INVESTMENT | $245,214 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | INVESTMENT | $1,122 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $246,336 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $246,336 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | Yes (1) | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DENNIS WHITNEY CMA | ||||||||||||||
| TREASURER (THRU 08/23) | $351,840 | $0 | $0 | $0 | $181,995 | $0 | $19,200 | $0 | $2,323 | $0 | $555,358 | $0 | $0 | $0 |
| RUSS PORTER CMA CFM CSCA | ||||||||||||||
| CFO (THRU 08/23) | $0 | $290,248 | $0 | $0 | $0 | $0 | $0 | $11,610 | $0 | $5,443 | $0 | $307,301 | $0 | $0 |
| ELLEN GUREVICH CAE | ||||||||||||||
| VICE PRESIDENT | $0 | $277,252 | $0 | $0 | $0 | $0 | $0 | $11,090 | $0 | $8,239 | $0 | $296,581 | $0 | $0 |
| PATRICIA STEFANCZYK CAE | ||||||||||||||
| VICE PRESIDENT | $0 | $240,921 | $0 | $0 | $0 | $0 | $0 | $9,637 | $0 | $6,538 | $0 | $257,096 | $0 | $0 |
| JACKIE OPPENHEIM | ||||||||||||||
| VICE PRESIDENT | $0 | $228,700 | $0 | $0 | $0 | $0 | $0 | $9,148 | $0 | $8,239 | $0 | $246,087 | $0 | $0 |
| ELLA SUPONITSKIY | ||||||||||||||
| TREASURER (BEG 08/23) | $196,361 | $0 | $0 | $0 | $0 | $0 | $7,854 | $0 | $8,239 | $0 | $212,454 | $0 | $0 | $0 |
| MIAOMIAO TIAN | ||||||||||||||
| SR DIRECTOR (THRU 02/24) | $0 | $199,236 | $0 | $0 | $0 | $0 | $0 | $7,969 | $0 | $1,753 | $0 | $208,958 | $0 | $0 |
| LISA BEAUDOIN | ||||||||||||||
| SR DIRECTOR (THRU 02/24) | $0 | $193,199 | $0 | $0 | $0 | $0 | $0 | $7,728 | $0 | $2,298 | $0 | $203,225 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | THE SVP & CFO OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.) AND THE TREASURER ARE OFFICERS OF THE ENTITY. COMPENSATION OF OFFICERS, IF ANY, IS REVIEWED AND APPROVED BY INDEPENDENT MEMBERS OF THE CONTROLLING AFFILIATE'S BOARD AFTER REVIEW OF COMPARABLE DATA AND DELIBERATION MEETINGS ARE CONTEMPORANEOUSLY RECORDED. |
| PART I, LINE 4A | SEVERANCE PAYMENT AN INDIVIDUAL RECEIVED A SEVERANCE PAYMENT. THE SEVERANCE IS INCLUDED IN COMPENSATION IN SCHEDULE J, PART II, COLUMN (B)(III). |
| FORM 990, PART VII, SECTION A, LINE 1 AND SCHEDULE J, PART II: | VARIOUS INDIVIDUALS REPORTED IN THE ICMA FORM 990 ARE PAID BY AN AFFILIATED ORGANIZATION, INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC. ("IMA"). FORM 990, PART VII AND SCHEDULE J, PART II REPORT THE COMPENSATION AS HAVING BEEN PAID BY IMA. HOWEVER, A PORTION OF THE INDIVIDUALS' COMPENSATION IS REIMBURSED BY ICMA BASED ON SERVICES RENDERED TO THAT ORGANIZATION. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BUSINESS RELATIONSHIPS SOME OF ICMA'S CURRENT OFFICERS AND DIRECTORS, AS REPORTED IN FORM 990 PART VII-A, ARE SERVING AS BOARD MEMBERS AND/OR OFFICERS OF IMA'S RELATED ENTITIES DURING TAX YEAR OF 2023. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 REVIEW PROCESS A COPY OF THE RETURN IS PROVIDED TO THE FULL BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT BOARD MEMBERS, OFFICERS AND EMPLOYEES, IF ANY, REVIEW AND SIGN A CONFLICT OF INTEREST STATEMENT AND DISCLOSURE IN ACCORDANCE WITH THE POLICIES AND PROCEDURES OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.). THE CEO AND BOARD CHAIR OF THE ETHICS COMMITTEE OF THE CONTROLLING AFFILIATE FOLLOW UP ON DISCLOSED ITEMS. MEMBERS ARE PERIODICALLY REMINDED TO DISCLOSE CONFLICTS OF INTEREST ON ANY MATTER ADDRESSED BY THE BOARD. CONFLICT OF INTEREST COMPLIANCE MEASURES UNDER THE CONTROLLING AFFILIATE'S CODE OF ETHICS POLICY INCLUDE DISCIPLINARY ACTION UP TO AND INCLUDING EXPULSION. |
| FORM 990, PART VI, SECTION B, LINE 15 | PROCESS FOR DETERMINING COMPENSATION THE SVP AND CFO OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.) AND TREASURER ARE OFFICERS OF THE ENTITY. COMPENSATION OF OFFICERS, IF ANY, IS REVIEWED AND APPROVED BY INDEPENDENT MEMBERS OF THE CONTROLLING AFFILIATE'S BOARD ANNUALLY AFTER REVIEW OF COMPARABLE DATA AND DELIBERATION. MEETINGS ARE CONTEMPORANEOUSLY RECORDED. THE ORGANIZATION DOES NOT COMPENSATE ANY OTHER OFFICERS. |
| FORM 990, PART VI, SECTION C, LINE 19 | HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.), AND THE ENTITY'S GOVERNING DOCUMENTS ARE AVAILABLE ON THE CONTROLLING AFFILIATE'S WEBSITE. THE FORM 1024 IS AVAILABLE UPON WRITTEN REQUEST. THE ENTITY'S FORM 990 IS AVAILABLE ON GUIDESTAR'S WEBSITE AND UPON WRITTEN REQUEST. |
| FORM 990, PART VII, SECTION A: | CHRISTINE MILLAWAY WAS HIRED AS AN INDEPENDENT CONTRACTOR TO IMA FROM AUGUST 2023 UNTIL NOVEMBER 2023. STARTING IN NOVEMBER 2023, CHRISTINE MILLAWAY BECAME AN EMPLOYEE OF IMA. THE COMPENSATION REPORTED ON PART VII, SECTION A INCLUDES THE PAYMENT FOR HER SERVICES RENDERED AS AN INDEPENDENT CONTRACTOR AND THE SALARY PAID FOR THE FULL-TIME JOB POSITION. THERE IS NOT ADDITIONAL DEFERRED COMPENSATION AND OTHER BENEFITS INCURRED DURING CALENDAR YEAR 2023. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS A COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF THE INDEPENDENT ACCOUNTANT. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| IMA RESEARCH FOUNDATION INC | |||||||||||||||
| 10 PARAGON DRIVE | MONTVALE | NJ | 07645 | 223323222 | EDUCATION | NJ | 501(C)(3) | LINE 12A, I | IMA | 0 | |||||
| INSTITUTE OF MANAGEMENT ACCOUNTANTS INC | |||||||||||||||
| 10 PARAGON DRIVE | MONTVALE | NJ | 07645 | 222659674 | EDUCATION | NJ | 501(C)(3) | LINE 10 | NONE | 0 | |||||
| INST OF MGMT ACCTS MEMORIAL EDU FUND | |||||||||||||||
| 10 PARAGON DRIVE | MONTVALE | NJ | 07645 | 222673344 | GRANT SUPPORT | NJ | 501(C)(3) | LINE 12A, I | IMA | 0 | |||||
| STICHTING INST OF MGMT ACCTS THE NETHERLANDS | |||||||||||||||
| 999999999 | EDUCATION SUPPORT | 501(C)(3) | IMA | 0 | GUSTAV MAHLERPLEIN 28 | AMSTERDAM | NL | 1082 MA | NL | ||||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | Province Or StateForeignAddress/ProvinceOrStateNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| IMA SERVICES INC (IMAS) | ||||||||||||||||||
| 10 PARAGON DRIVE | MONTVALE | NJ | 07645 | 271144394 | EDUCATION SERVICE | NJ | IMA | C | 0 | |||||||||
| BEIJING IMA MANAGEMENT CONSULTING LTD | ||||||||||||||||||
| 999999999 | EDUCATION SUPPORT SERVICE | IMAS | C | 0 | 1 E CHANGAN AVE | DONGCHENG DIST | BEIJING | CH | 100052 | CH | ||||||||
| INST OF MGMT ACCTS INDIA PRIVATE LTD | ||||||||||||||||||
| 999999999 | EDUCATION SUPPORT SERVICE | ICMA | C | Yes (1) | 2001 URMI EST TWR A 20TH FL 95 GK | LOWER PAREL W | MUMBAI | IN | 400013 | IN | $85,113 | $245,214 | 0.99000 | |||||
| IMA SOUTH EAST ASIA PTE LTD | ||||||||||||||||||
| 999999999 | EDUCATION SUPPORT | IMA | C | 0 | 20 COLLYER QUAY 09-01 | SINGAPORE | SN | 049319 | SN | |||||||||
| IMA EGYPT FOR CONSULTANCY | ||||||||||||||||||
| 999999999 | EDUCATION SUPPORT | IMAICMA | C | Yes (1) | BLDG NO 5 ZIZINIA RESORT 5TH SET | NEW CAIRO | EG | EG | $1,122 | 0.50000 | ||||||||
| IMA ARABIA | ||||||||||||||||||
| 999999999 | EDUCATION SUPPORT | IMA | C | 0 | AL-WURUD KING ABDULLAH RD | RIYADH | SA | 8124-12253 | SA | |||||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSTITUTE OF MANAGEMENT ACCOUNTANTS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | D | TransactionTypeTxt |
| Involved | $5,389,059 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |
Comments