2021-03-30T19:00:49-05:00 2020-06-30 GRANT THORNTON LLP 757 THIRD AVENUE 4TH FLOOR NEW YORK NY 100172013 990 2019-07-01 223323222 IMA RESEARCH FOUNDATION INC % DOREEN REMMEN IMAR 2015739000 10 PARAGON DRIVE MONTVALE NJ 07645 DOREEN REMMEN CFO 2015739000 2021-03-29 true Daniel Romano P00504182 2125990100 2020-10-15 2019 2022-09-23 18:48:47Z JEFFREY THOMSON CMA 10 PARAGON DRIVE MONTVALE NJ 07645 3198 false X N/A X 1994 NJ TO DEVELOP AND DISSEMINATE TIMELY MANAGEMENT ACCOUNTING AND FINANCIAL MANAGEMENT RESEARCH FINDINGS THAT CAN BE APPLIED TO CURRENT AND EMERGING BUSINESS ISSUES. 6 4 0 15 0 0 102691 929 0 0 0 0 3278 2269 105969 3198 49365 42774 0 0 0 0 0 0 0 5106 6846 54471 49620 51498 -46422 353495 307073 0 0 353495 307073 TO DEVELOP AND DISSEMINATE TIMELY MANAGEMENT ACCOUNTING AND FINANCIAL MANAGEMENT RESEARCH FINDINGS THAT CAN BE APPLIED TO CURRENT AND EMERGING BUSINESS ISSUES. false false 49620 42774 0 THE IMA RESEARCH FOUNDATION EXISTS TO ADMINISTER THE RESEARCH PROGRAM OF THE CONTROLLING ORGANIZATION (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.) RESULTING IN PUBLISHED STUDIES AND EDUCATIONAL ARTICLES. IN FISCAL YEAR 2020, 14 GRANTEES WERE AWARDED RESEARCH GRANTS, AND 3 STUDIES AND ARTICLES WERE PUBLISHED. 49620 true false false false false false false false false false false false false true false true false true false false false true false false false false false true true true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 6 4 true false false false false false false true true false false true true true true true true false false false X DOREEN REMMEN 2015739000 10 PARAGON DRIVE MONTVALE NJ 07645 Jeffrey ThomsonCMA CSCA CAE Secretary/Treasurer 0.5 40.5 X X 0 811932 22157 Doreen Remmen CMA CSCA CAE CFO 0.5 41.0 X 0 363813 34060 Raef Lawson Committee Staff Liaison 0.5 40.0 X 0 274018 39266 Christian Cuzick CMA President 1.0 7.0 X X 0 0 0 Virginia D White CMA Trustee 1.0 7.0 X 0 0 0 Dr Paul E Juras CMA CPA Trustee 1.0 15.0 X 0 0 0 Dr Anthony P Curatola Trustee 1.0 7.0 X 0 0 0 0 1449763 95483 0 false true false 0 929 929 0 0 0 2269 2269 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3198 2269 6000 6000 26774 26774 10000 10000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4484 4484 0 0 0 0 SHARED SUPPORT 2362 2362 0 0 49620 49620 0 0 30000 31000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 323495 276073 353495 307073 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 353495 307073 0 0 353495 307073 353495 307073 -46422 X X false true X true false X X 1 INSTITUTE OF MANAGEMENT ACCOUNTANTS INC 222659674 10 true 0 0 1 0 true false false false false false false false false false false false false false false true false DUE FROM AFFILIATES 276073 276073 0 0 X PART X, LINE 2 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, 2020. 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. Europe (Including Iceland and Greenland) research grant 10000 1 false false false false false false true Marquette University po box 1881 milwaukee WI 53201 390806251 501(c)(3) 6000 Research Grant 1 Research Grants 8 26774 0 PART I, LINE 2 GRANTS ARE FOR CLEARLY DEFINED RESEARCH PROJECTS IN MANAGEMENT ACCOUNTING AND RELATED FIELDS, AND ARE LIMITED TO DOCTORAL STUDENTS AND RESEARCHERS. DOCTORAL STUDENTS MUST PROVIDE FACULTY ADVISOR SUPPORT FOR PROJECT. RESEARCHERS MUST BE FULL-TIME COLLEGE/UNIVERSITY FACULTY OR INDUSTRY PRACTITIONERS WITH APPROPRIATE RESEARCH EXPERIENCE, CREDENTIALS AND/OR CERTIFICATIONS. RESEARCH PROJECT PROPOSALS INCLUDE A TIMELINE AND PROGRESS REPORT(S), AND DELIVERABLES INCLUDE REPORT, PUBLICATION AND/OR PRESENTATION GEARED TOWARDS FINANCIAL PROFESSIONALS. false false false false false false false false false Doreen Remmen CMA CSCA CAE CFO 0 279670 0 84143 0 0 0 11200 0 22860 0 397873 0 0 Jeffrey ThomsonCMA CSCA CAE Secretary/Treasurer 0 601793 0 210139 0 0 0 18800 0 3357 0 834089 0 0 Raef Lawson Committee Staff Liaison 0 210191 0 63827 0 0 0 11009 0 28257 0 313284 0 0 PART I, LINE 3 THE CEO AND CFO OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.) ARE OFFICERS OF THE ENTITY AND THE CEO IS THE SECRETARY/TREASURER. COMPENSATION OF OFFICERS, IF ANY, ARE REVIEWED AND APPROVED BY INDEPENDENT MEMBERS OF THE CONTROLLING AFFILIATE'S BOARD ANNUALLY AFTER REVIEW OF COMPARABLE DATA AND DELIBERATION MEETINGS ARE CONTEMPORANEOUSLY RECORDED. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIP SOME OF IMARF'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 2019. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE RETURN IS PROVIDED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, OFFICERS AND EMPLOYEES 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, LINES 15A AND 15B THE CEO AND CFO OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.) ARE OFFICERS OF THE ENTITY AND THE CEO IS THE SECRETARY/TREASURER. COMPENSATION OF OFFICERS, IF ANY, ARE 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 THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.), AND THE ENTITYS GOVERNING DOCUMENTS AND FORM 1023 ARE AVAILABLE ON THE CONTROLLING AFFILIATE'S WEBSITE. THE ENTITYS FORM 990 IS AVAILABLE ON GUIDESTARS 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. 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