2022-11-11T11:55:41-06:00 2021-12-31 366055558 GRANT THORNTON LLP 1000 WILSON BLVD SUITE 1400 ARLINGTON VA 22209 990 2021-01-01 980531371 INTL INSTITUTE OF BUSINESS ANALYSIS INTL 6474263735 14B-1822 WHITES ROAD 104 PICKERING ONTARIO CA L1V 0B1 PAULA PERGANTIS CHIEF FINANCE ADMIN OFFICER 6474263735 2022-11-11 1 PAULA PERGANTIS MARY TORRETTA P00847851 7038477500 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z DELVIN FLETCHER 14B-1822 WHITES ROAD 104 PICKERING ONTARIO CA L1V 0B1 5501998 0 X WWW.IIBA.ORG X 2006 CA IIBA DEVELOPS\MAINTAINS INTERNATIONAL STANDARDS FOR BUSINESS ANALYSIS. 9 9 0 200 54445 0 0 110507 5841386 5292259 31757 8254 195187 90978 6068330 5501998 0 0 0 0 3408623 4398526 0 0 0 1977801 2961269 5386424 7359795 681906 -1857797 5191487 5013011 2446483 2857105 2745004 2155906 X THE PRIMARY EXEMPT PURPOSE OF IIBA IS TO DEVELOP AND MAINTAIN INTERNATIONAL STANDARDS FOR THE PRACTICE AND CERTIFICATION OF BUSINESS ANALYSIS. THIS IS ACCOMPLISHED IN PART THROUGH DEVELOPMENT AND DISTRIBUTION OF INDUSTRY STANDARDS AND COMPETENCY MODELS AND ASSESSMENTS, CERTIFICATION, TRAINING, AND EDUCATION ENDORSEMENT. ADDITIONALLY IIBA PROVIDES A FORUM FOR THE COMMUNICATION AND EXCHANGE OF INFORMATION FOR BUSINESS ANALYSIS PROFESSIONALS THROUGH MEETINGS, SPEAKING ENGAGEMENTS, CONFERENCES, AND PROFESSIONAL WEBSITE. 0 0 BUSINESS ANALYSIS BODY OF KNOWLEDGE PROGRAM (BABOK) - PROGRAM INVOLVES ONGOING DOCUMENTATION OF GENERALLY ACCEPTED PRACTICES IN THE FIELD OF BUSINESS ANALYSIS TO ASSIST AND PROVIDE GUIDANCE FOR BUSINESS ANALYSIS PROFESSIONALS IN THEIR DAILY WORK ROLE. THE PROGRAM IS RESPONSIBLE FOR ROUTINE UPDATES, ACCUMULATION OF PROFESSIONAL FEEDBACK, AND DISTRIBUTION OF BABOK MATERIALS TO MEMBERS AND NON-MEMBERS FOR CERTIFICATION PREPARATION AND PROFESSIONAL IMPLEMENTATION. APPROXIMATELY 17,000 ONLINE ELECTRONIC EDITIONS OR PRINT EDITIONS WERE DISTRIBUTED TO U.S. MEMBERS AND NON-MEMBERS DURING THE TAX YEAR. CHAPTER MEETINGS AND INTERNATIONAL/NATIONAL/REGIONAL CONFERENCES - NINE ACTIVE UNINCORPORATED U.S. CHAPTERS CONDUCTED REGULAR MEETING WHERE INDUSTRY PROFESSIONALS SPOKE TO MEMBERS AND GUESTS ON TOPICS RELEVANT TO THE ORGANIZATION'S EXEMPT PURPOSE. ORGANIZATION AND CHAPTERS ALSO ORGANIZED AND COORDINATED VARIOUS REGIONAL/NATIONAL/INTERNATIONAL CONFERENCES TO PROVIDE MEMBERS AND NON-MEMBERS INFORMATION ON INDUSTRY TRENDS, TOOLS AND METHODS CONSISTENT FOR IMPROVING BUSINESS ANALYSIS PRACTICES CONSISTENT WITH THE ORGANIZATION'S EXEMPT PURPOSE. CERTIFICATION PROGRAM - PROGRAM OFFERS CERTIFICATIONS IN SEVERAL LEVELS OF COMPETENCY IN BUSINESS ANALYSIS TO BOTH MEMBERS AND NON-MEMBERS. THESE CERTIFICATIONS RECOGNIZE INDIVIDUALS FOR PROFESSIONAL EXPERIENCE AND/OR COMPETENCY IN THE PRINCIPLES AND PRACTICES OF BUSINESS ANALYSIS BY PEERS AND EMPLOYERS AND PROMOTES THE GROWTH AND RECOGNITION OF THE FIELD OF BUSINESS ANALYSIS. THE THREE LEVELS INCLUDE: ENTRY LEVEL COMPETENCY IN BUSINESS ANALYSIS (ECBA), MID-LEVEL CERTIFICATION OF COMPETENCY IN BUSINESS ANALYSIS (CCBA) AND SENIOR LEVEL CERTIFIED BUSINESS ANALYSIS PROFESSIONAL (CBAP). QUALIFIED CANDIDATES APPLY FOR CERTIFICATION AND COMPLETE THE REQUIRED EXAMINATION TO RECEIVE THIS CERTIFICATION. IN 2021, IN THE USA, 400+ ECBAS, 100+ CCBAS AND 100+ CBAPS WERE CERTIFIED. MEMBERSHIP - PROGRAM OFFERS MEMBERSHIP INTO THE INTERNATIONAL ORGANIZATION AND LOCAL CHAPTERS. MEMBER BENEFITS PROVIDED INCLUDE DISCOUNTED FEES FOR CERTIFICATION EXAMS; ACCESS TO MEMBER'S ONLY WEBSITE INFORMATION INCLUDING BODY OF KNOWLEDGE, EDUCATIONAL WEBINARS, COMPETENCY MODELS, JOB POSTINGS, COMMUNITY NETWORKS, ETC.; MEMBER USE OF IIBA MEMBERSHIP LOGO AND TRADEMARK; AND ELIGIBILITY TO JOIN LOCAL CHAPTER FOR FURTHER NETWORKING AND EDUCATION OPPORTUNITIES. OVER 11,000 MEMBERS ARE SERVED IN THE U.S.ENDORSED EDUCATION PROVIDER PROGRAM - PROGRAM FOR REVIEW AND ENDORSEMENT OF BUSINESS ANALYST EDUCATION PROVIDERS. PROVIDERS OFFERING BUSINESS ANALYSIS COURSES THAT MEET SPECIFIC CRITERIA ARE REVIEWED AND DESIGNATED AS "ENDORSED" TO BECOME MEMBERS OF THE ENDORSED EDUCATION PROVIDERS (EEP) PROGRAM. THIS DESIGNATION ALLOWS INDIVIDUAL BUSINESS ANALYSTS TO IDENTIFY ORGANIZATIONS COMMITTED TO SERVING THE PROFESSION BY PROVIDING QUALITY EDUCATION. THE EEP PROVIDER IS AUTHORIZED TO USE THE DESIGNATION AND LOGO ON PROMOTIONAL MATERIAL. A LISTING OF ALL EEP PROVIDERS AND AVAILABLE COURSES IS MAINTAINED AND REGULARLY UPDATED ON IIBA'S WEBSITE FOR THE BENEFIT OF ORGANIZATION MEMBERS AND NON-MEMBERS. REVIEWED AND ENDORSED APPROXIMATELY 100 U.S. PROVIDERS. 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 1 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 X 6 0 1 0 1 1 1 CA 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X PAULA PERGANTIS 6474263735 14B-1822 WHITES ROAD 104 PICKERING ONTARIO CA L1V 0B1 X DELVIN FLETCHER PRESIDENT & CEO 37.50 0.00 X 227091 0 45419 PAULA PERGANTIS CHIEF FINANCE ADMIN OFFICER 37.50 0.00 X 166486 0 33297 KEITH ELLIS CHIEF ENGAGEMENT OFFICER 37.50 0.00 X 160786 0 32157 JAS PHUL DIR, IP & PRODUCT DEVELOPMENT 37.50 0.00 X 121087 0 24217 MATTHIJS PERK DIRECTOR, IT 37.50 0.00 X 115878 0 23176 MICHELE MARITATO BOARD CHAIR 3.00 0.00 X X 0 0 0 JON BUTTRISS BOARD MEMBER 3.00 0.00 X 0 0 0 BARBARA CARKENORD BOARD MEMBER 3.00 0.00 X 0 0 0 KATIE HIMMELMAN BOARD MEMBER 3.00 0.00 X 0 0 0 CHARLES MARTIN BOARD MEMBER 3.00 0.00 X 0 0 0 ESTHER MUI BOARD MEMBER 3.00 0.00 X 0 0 0 JUDY MUNRO BOARD MEMBER 3.00 0.00 X 0 0 0 HEATHER MYLAN-MAINS BOARD MEMBER 3.00 0.00 X 0 0 0 DAVID POLSKY BOARD MEMBER 3.00 0.00 X 0 0 0 791328 0 158266 5 0 1 0 0 X 110507 110507 CERTIFICATION FEES 541900 2629268 2629268 BABOK MANUAL REVENUES 519130 2364918 2364918 EEP PROGRAM FEES 611710 294624 294624 COMPETENCY MODEL REVEN 519130 3449 3449 5292259 8254 8254 ADVERTISE/JOB POSTING 813920 90775 54445 36330 OTHER INCOME 900099 203 203 90978 5501998 5292259 54445 44787 X 665236 2592065 1097088 44137 41562 46045 103258 233715 55675 904384 65331 108768 443225 28154 CERTIFICATION PROGRAM 619318 BANK FEES & OTHER MISC 190296 BABOK MANUAL EXPENSES 121538 7359795 X 1911063 1070898 2160665 1886774 172731 89329 394998 533904 117119 116294 3344 825 0 780705 536728 649464 11958 1112 5191487 5013011 451279 600926 1995204 2256179 2446483 2857105 X 2745004 2155906 0 0 0 0 2745004 2155906 5191487 5013011 X -1857797 6414 1262285 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 117119 116294 825 825 SCHEDULE D, PARTS XI AND XII: RECONCILIATION OF REVENUE AND EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH TAX RETURN INTERNATIONAL INSTITUTE OF BUSINESS ANALYSIS (IIBA) IS A CANADIAN CORPORATION THAT HAS BEEN GRANTED TAX-EXEMPT STATUS IN THE U.S. UNDER IRC SEC 501(C)(6). IIBA APPLIES THE CANADIAN ACCOUNTING STANDARDS FOR NOT-FOR-PROFIT ORGANIZATIONS, AND THE AUDITED FINANCIAL STATEMENTS PRESENTED IN THE CANADIAN CURRENCY. NORTH AMERICA 1 45 PROGRAM SERVICES SEE STATEMENT 1450205 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 1 45 INVESTMENTS 780705 2 90 0 0 2 90 2230910 0 2230910 0 0 0 0 0 0 PART I, LINE 2: U.S. INCOME AND EXPENSES IIBA IS A CANADIAN CORPORATION THAT HAS BEEN GRANTED TAX-EXEMPT STATUS IN THE U.S. UNDER IRC SEC 501(C)(6). IIBA CONDUCTS ALL PROGRAM SERVICES DESCRIBED IN FORM 990, PART III FROM ITS CANADIAN LOCATION. IIBA RECEIVES MEMBER DUES, MEETING FEES, SPONSORSHIPS, CERTIFICATION FEES AND EEP PROGRAM FEES FROM INDIVIDUALS AND BUSINESSES IN THE UNITED STATES AS WELL AS THROUGHOUT THE WORLD. IN 2021, IIBA ALSO HAD 9 LOCAL UNINCORPORATED CHAPTERS FUNCTIONING IN THE UNITED STATES. EACH U.S. CHAPTER, IF IT DESIRES, IS RESPONSIBLE FOR COLLECTING CHAPTER MEMBER DUES AND SECURING LOCAL CORPORATE SPONSORSHIPS TO SUPPORT ITS CHAPTER ACTIVITIES IN THE U.S. NO U.S. CHAPTER REMITS DUES OR OTHER FUNDS TO THE CANADIAN CORPORATION IN EXCHANGE FOR ITS AFFILIATION WITH IIBA. PART III ACCOUNTING METHOD: SCHEDULE F, PART I, LINE 3, COLUMN (F): ACCOUNTING METHOD USED IIBA FOLLOWS THE DEFERRAL METHOD OF ACCOUNTING FOR REVENUE WHEREBY EXTERNALLY RESTRICTED CONTRIBUTIONS RELATED TO EXPENSES OF FUTURE PERIODS ARE DEFERRED AND RECOGNIZED AS REVENUE IN THE PERIOD IN WHICH THE RELATED EXPENSES ARE INCURRED. X X X 0 0 0 DELVIN FLETCHER PRESIDENT & CEO 227091 0 0 0 0 0 11355 0 34064 0 272510 0 0 0 PAULA PERGANTIS CHIEF FINANCE ADMIN OFFICER 166486 0 0 0 0 0 8324 0 24973 0 199783 0 0 0 KEITH ELLIS CHIEF ENGAGEMENT OFFICER 160786 0 0 0 0 0 8039 0 24118 0 192943 0 0 0 PART I, LINE 3 METHODS USED TO ESTABLISH COMPENSATION THE BOARD OF DIRECTORS REVIEWS AND EVALUATES COMPENSATION PAID BY COMPARABLE INDEPENDENT COMPANIES AND ORGANIZATIONS. DATA AND RECOMMENDATIONS ARE REVIEWED BY THE BOARD OF DIRECTORS AND HUMAN RESOURCES COMMITTEE TO DETERMINE OFFICER COMPENSATION ANNUALLY. FORM 990, PART V, LINE 2A: EMPLOYEES IIBA IS A CANADIAN CORPORATION. IN 2021, IIBA HAD 43 EMPLOYEES. ALL WERE CANADIAN CITIZENS PERFORMING WORK IN CANADA, THEREFORE, NO U.S. WAGES WERE REPORTED ON FORMS W-2 OR W-3. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OR STOCKHOLDERS MEMBERSHIP IN IIBA SHALL BE LIMITED TO ORGANIZATIONS AND INDIVIDUALS INTERESTED IN FURTHERING THE PURPOSES OF IIBA. IIBA HAS TWO CLASSES OF MEMBERS: ORDINARY MEMBERS AND AFFILIATE MEMBERS. ORDINARY MEMBERS HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OR STOCKHOLDERS WHO MAY ELECT ORDINARY MEMBERS ARE ENTITLED TO RECEIVE NOTICE OF AND ATTEND THE ANNUAL MEETING OF MEMBERS. AT THESE MEETINGS, ORDINARY MEMBERS ELECT THEIR BOARD OF DIRECTORS FOR AVAILABLE OPEN POSITIONS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE FORM 990 IS PREPARED BY THE ACCOUNTING DEPARTMENT AND REVIEWED BY THE INDEPENDENT ACCOUNTING FIRM. THE FORM IS REVIEWED BY THE CFAO AND IS PROVIDED IN ITS ENTIRETY TO ALL BOARD MEMBERS BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS COI POLICIES AND QUESTIONNAIRES ARE PROVIDED TO AND OBTAINED FROM DIRECTORS, TRUSTEES, AND KEY EMPLOYEES. EITHER THE INDIVIDUAL RECUSES THEMSELVES FROM THE DECISION, OR THE BOARD DISCUSSES THE CONFLICT WITHOUT THE INDIVIDUAL AND MAKES A DECISION ON THE CONFLICT. IN EITHER CASE, IF THERE IS A CONFLICT, THE INDIVIDUAL IS RECUSED FROM THE DISCUSSION AND DECISION. ANNUALLY BOTH THE BOARD AND THE SENIOR LEADERSHIP TEAM COMPLETE THE CONFLICT OF INTEREST DECLARATION. THE BOARD DECLARATIONS ARE REVIEWED AND SIGNED BY THE CHAIR OF THE BOARD. THE SENIOR LEADERSHIP TEAM DECLARATIONS ARE REVIEWED AND DISCUSSED BY THE CEO AND THE CFAO; ANY IDENTIFIED CONFLICT WITHIN THE SENIOR LEADERSHIP TEAM ARE THEN DISCUSSED WITH THE BOARD CHAIR. MONTHLY AT EVERY BOARD AND COMMITTEE MEETING, THE BOARD MEMBERS ARE ASKED TO DECLARE ANY NEW AREAS OF CONFLICT. THE BOARD CHAIR IS A MEMBER OF EVERY COMMITTEE SO THE BOARD CHAIR HEARS ANY DECLARATIONS OF CONFLICT DURING THE YEAR. ADDITIONALLY, MEMBERS OF OUR COMMUNITY ARE ABLE TO RAISE FORMALLY OR INFORMALLY ANY PERCEIVED CONFLICTS OF INTEREST WITH ANY MEMBER OF THE SENIOR LEADERSHIP OR BOARD. ANY CONFLICTS RAISED ARE BROUGHT TO THE ATTENTION OF THE BOARD CHAIR; AT THAT POINT THE BOARD CHAIR WILL REVIEW THE SITUATION WITH INDEPENDENT BOARD DIRECTORS/MEMBERS OF STAFF TO REVIEW THE CIRCUMSTANCES OF THE SITUATION, MAKE A DETERMINATION OF APPROPRIATE ACTIONS INCLUDING COMMUNICATION WITH THE IMPACTED PARTIES. FORM 990, PART VI, SECTION B, LINE 15 PROCESS OF DETERMINING COMPENSATION IN DETERMINING OFFICER COMPENSATION, THE BOARD OF DIRECTORS REVIEWS AND EVALUATES COMPENSATION PAID BY COMPARABLE INDEPENDENT COMPANIES AND ORGANIZATIONS. THE COMPARABILITY DATA IS THEN DISCUSSED BY THE BOARD OF DIRECTORS AND A HUMAN RESOURCES COMMITTEE FOR APPROVAL. DISCUSSIONS ABOUT COMPENSATION STRATEGIES AND FINAL COMPENSATION DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENT DISCLOSURE GOVERNING DOCUMENTS AND FINANCIAL STATEMENT INFORMATION IS AVAILABLE ON ORGANIZATION'S WEBSITE. ADDITIONAL INFORMATION IS AVAILABLE UPON REQUEST. PART VII, SECTION A: LOCAL CHAPTER OFFICERS IIBA IS A CANADIAN ENTITY WITH TAX-EXEMPT STATUS IN THE UNITED STATES UNDER IRC SEC 503(C)(6). IN 2021, THERE WERE 9 LOCAL UNINCORPORATED CHAPTERS OF THE TAXPAYER FUNCTIONING IN THE U.S. EACH OF THESE CHAPTERS ELECTED LOCAL MEMBERS TO SERVE AS OFFICERS OF THE CHAPTER. ALL LOCAL CHAPTER OFFICERS WERE VOLUNTEERS AND DID NOT RECEIVE COMPENSATION, CONTRIBUTIONS TO EMPLOYEE BENEFIT PLANS, OR EXPENSE ACCOUNT ALLOWANCES FROM THE TAXPAYER OR THE LOCAL CHAPTER. PARTS VIII, IX, AND X: CONVERSION RATE THE COMBINED TOTAL OF ALL REVENUE AMOUNTS FROM INSIDE AND OUTSIDE THE UNITED STATES ARE REPORTED FOR EACH ITEM. THE ORGANIZATION USES ANNUAL AVERAGE CONVERSION RATE FOR INCOME STATEMENT AND RATE AS OF 12/31 FOR BALANCE SHEET FOR CONVERTING CANADIAN DOLLARS (CAD) TO UNITED STATES DOLLARS (USD). FORM 990, PART XI, LINE 9: US UNINCORPORATED CHAPTERS NET ASSETS ADJ 4,144. FOREIGN EXCHANGE AND TRANSLATION ADJ 1,258,141. FORM 990, PART XII, LINE 1: OTHER ACCOUNTING METHOD IIBA FOLLOWS THE DEFERRAL METHOD OF ACCOUNTING FOR REVENUE WHEREBY EXTERNALLY RESTRICTED CONTRIBUTIONS RELATED TO EXPENSES OF FUTURE PERIODS ARE DEFERRED AND RECOGNIZED AS REVENUE IN THE PERIOD IN WHICH THE RELATED EXPENSES ARE INCURRED. IIBA SERVICES INC 874 WALKER ROAD SUITE C DOVER DE 19904 863036611 SUPPORT DE IIBA C 11000 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 IIBA SERVICES INC P 847526 CASH