2022-02-11T12:20:34-06:00 2021-06-30 366055558 GRANT THORNTON LLP 757 THIRD AVENUE 4TH FLOOR NEW YORK NY 100172013 990 2020-07-01 222679694 INSTITUTE OF CERTIFIED MANAGEMENT ACCOUNTANTS INC INST 2015739000 10 PARAGON DRIVE MONTVALE NJ 07645 RUSS PORTER CFO 2015739000 2022-02-11 1 RUSS PORTER 999009999 DANIEL ROMANO P00504182 2125990100 2022-02-08 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z DR PAUL JURAS CMA CPA 10 PARAGON DRIVE MONTVALE NJ 07645 36155108 0 X WWW.IMANET.ORG/CMA_CERTIFICATION.ASPX X 1985 NJ 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. 5 4 14 21 0 0 0 0 37340876 34639989 328177 660796 0 0 37669053 35300785 0 0 0 0 0 2575902 0 0 0 33403593 30179447 33403593 32755349 4265460 2545436 19605089 17610310 19545884 12437992 59205 5172318 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. 0 0 THE INSTITUTE OF CERTIFIED MANAGEMENT ACCOUNTANTS, INC. EXISTS TO DEVELOP AND ADMINISTER THE EXAMINATIONS FOR THE CERTIFIED MANAGEMENT ACCOUNTANT (CMA) AND CERTIFIED IN STRATEGY AND COMPETITIVE ANALYSIS (CSCA) DESIGNATIONS. 12,926 CMA CERTIFICATES WERE AWARDED IN FISCAL YEAR 2021, AND ACTIVE CMA PROGRAM PARTICIPANTS (CMAS AND CANDIDATES) AT FISCAL YEAR-END TOTALED 122,525. 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 14 1 0 0 0 0 0 0 0 0 X 5 4 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X RUSS PORTER 2015739000 10 PARAGON DRIVE SUITE 1 MONTVALE NJ 07645 DENNIS WHITNEY CMA TREASURER 40.00 0.00 X X 328473 0 15506 DOREEN REMMEN CMA CSCA CAE CFO 0.50 39.50 X 0 325338 17553 DEBORAH WARNER CAE CPLP VICE PRESIDENT 20.00 20.00 X 0 242322 15910 RAEF LAWSON VICE PRESIDENT 20.00 20.00 X 0 234972 18632 PADRAIG HARE CAE CGEIT VICE PRESIDENT 20.00 20.00 X 0 224869 11653 ELLEN GUREVICH CAE VICE PRESIDENT 20.00 20.00 X 0 210859 17068 PATRICIA STEFANCZYK CAE VICE PRESIDENT 20.00 20.00 X 0 201476 16515 DR PAUL JURAS CMA CPA PRESIDENT 3.00 9.00 X X 0 0 0 CHRISTIAN CUZIK CMA SECRETARY 1.00 6.00 X X 0 0 0 J STEPHEN MCNALLY CMA CPA MEMBER 3.00 9.00 X 0 0 0 DANA C RIESS CMACFMCPACPIM C MEMBER 1.00 2.00 X 0 0 0 328473 1439836 112837 6 0 1 0 0 CERTIFICATION EXAM PROGRAM 611710 34639989 34639989 0 0 34639989 321227 321227 1193892 854323 339569 339569 339569 35300785 34639989 0 660796 421221 1584687 438297 131697 15593 960940 299826 509 ALLOCATED SUPPORT EXP 20239166 ADMINISTRATION EXPENSES 8243617 OTHER TAXES 400509 MEMBERSHIP DUES 16306 2981 32755349 158398 224448 146484 372149 0 0 0 0 19300207 17013713 19605089 17610310 406356 655918 19139528 11782074 0 0 19545884 12437992 X 59205 5172318 59205 5172318 19605089 17610310 2545436 2567677 0 X X 0 1 X 1 0 0 0 0 0 0 DUE FROM AFFILIATE 16919214 INVESTMENT IN SUBSIDIARY 94499 17013713 X PART X, LINE 2: 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 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, 2021. 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. SOUTH ASIA 0 0 INVESTMENTS 56368 0 0 0 0 0 0 56368 0 56368 0 0 1 0 0 1 PART III ACCOUNTING METHOD: PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING. 0 0 0 DENNIS WHITNEY CMA TREASURER 272651 0 55822 0 0 0 11400 0 4106 0 343979 0 0 0 DOREEN REMMEN CMA CSCA CAE CFO 0 269035 0 56303 0 0 0 11400 0 6153 0 342891 0 0 DEBORAH WARNER CAE CPLP VICE PRESIDENT 0 201236 0 41086 0 0 0 10351 0 5559 0 258232 0 0 RAEF LAWSON VICE PRESIDENT 0 195179 0 39793 0 0 0 10204 0 8428 0 253604 0 0 PADRAIG HARE CAE CGEIT VICE PRESIDENT 0 186623 0 38246 0 0 0 9702 0 1951 0 236522 0 0 ELLEN GUREVICH CAE VICE PRESIDENT 0 173339 0 37520 0 0 0 9647 0 7421 0 227927 0 0 PATRICIA STEFANCZYK CAE VICE PRESIDENT 0 167003 0 34473 0 0 0 9143 0 7372 0 217991 0 0 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. 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. BENEFITS FOR DENNIS WHITNEY WERE PAID BY IMA AND WERE REIMBURSED TO IMA. 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 2020. 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 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 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 XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF THE INDEPENDENT ACCOUNTANT. 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 CLAUDE DEBUSSYLAAN 15 AMSTERDAM NL 1082MC 999999999 EDUCATION SUPPORT NL 501(C)(3) IMA 0 IMA SERVICES INC (IMAS) 10 PARAGON DRIVE MONTVALE NJ 07645 271144394 EDUCATION SERVICE NJ IMA C 0 BEIJING IMA MANAGEMENT CONSULTING LTD 1 E CHANGAN AVE DONGCHENG DIST BEIJING CH 100052 999999999 EDUCATION SUPPORT SERVICE CH IMAS C 0 INST OF MGMT ACCTS (BEIJING) REP OFFICE 1 E CHANGAN AVE DONGCHENG DIST BEIJING CH 100052 999999999 EDUCATION SUPPORT SERVICE CH IMAS C 0 INST OF MGMT ACCTS INDIA PRIVATE LTD DR E MOSES RD MAHALAXMI MUMBAI IN 400011 999999999 EDUCATION SUPPORT SERVICE IN ICMA C 56368 0.99000 1 IMA SOUTH EAST ASIA PTE LTD 60 PAYA LEBAR ROAD 06-19 PAYA LEBAR SQ SN 409051 999999999 EDUCATION SUPPORT SN IMA C 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 INSTITUTE OF MANAGEMENT ACCOUNTANTS INC D 2286494 FMV