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 222679694 INSTITUTE OF CERTIFIED MANAGEMENT ACCOUNTANTS INC % DOREEN REMMEN INST 2015739000 10 PARAGON DRIVE MONTVALE NJ 07645 DOREEN REMMEN CFO 2015739000 2021-03-29 true Daniel Romano P00504182 2125990100 2019 2022-09-23 18:48:47Z CHRISTIAN CUZICK CMA 10 PARAGON DRIVE MONTVALE NJ 07645 42470517 false X WWW.IMANET.ORG/CMA_CERTIFICATION.ASPX X 1985 NJ ATTACHMENT 1 5 4 0 18 0 0 0 0 43420070 37340876 128611 328177 0 0 43548681 37669053 0 0 0 0 0 0 0 0 0 34966486 33403593 34966486 33403593 8582195 4265460 17730533 19605089 4847450 19545884 12883083 59205 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. false false 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. 13,519 CMA CERTIFICATES WERE AWARDED IN FISCAL YEAR 2020, AND ACTIVE CMA PROGRAM PARTICIPANTS (CMAS AND CANDIDATES) AT FISCAL YEAR-END TOTALED 125,504. false false false false false false false false false false false false true false true false true false false true false false false false false false false false true false false false false false false false false false false false true true true false true 0 0 0 false false false false false false false false X 5 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 DOREEN REMMEN CMA CSCA CAE CFO 0.5 41.0 X 0 363813 34060 DENNIS WHITNEY CMA TREASURER 40.0 0.0 X X 0 363806 23692 CHRISTIAN CUZICK CMA PRESIDENT 1.0 7.0 X X 0 0 0 VIRGINIA D WHITE CMA SECRETARY 1.0 7.0 X X 0 0 0 DR PAUL E JURAS CMA CPA MEMBER 5.0 11.0 X 0 0 0 Dana C RiessCMACFMCPACPIMCSCP Member 1.0 0.0 X 0 0 0 0 727619 57752 0 false true false 0 0 CERTIFICATION EXAM PROGRAM 611710 37340876 37340876 0 0 37340876 317812 317812 0 0 0 0 0 4811829 4801464 10365 10365 10365 0 0 0 0 0 0 0 0 0 0 37669053 37340876 0 328177 0 0 0 0 0 0 0 0 0 0 2471331 0 0 0 0 11829 1078658 0 235536 0 0 0 55008 0 0 0 0 0 0 ALLOCATED SUPPORT EXPENSES 20263541 0 0 0 ADMINISTRATION EXPENSES 8763575 0 0 0 MEMBERSHIP DUES 18336 0 0 0 . 0 0 0 0 505779 33403593 0 0 0 36520 158398 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19462 146484 0 0 0 0 0 0 0 0 17674551 19300207 17730533 19605089 4847450 406356 0 0 0 19139528 0 0 0 0 0 0 0 0 0 0 0 0 4847450 19545884 X 12883083 59205 0 0 12883083 59205 17730533 19605089 4265460 186220 -17275558 X X false true X true false DUE FROM AFFILIATE 19205708 INVESTMENT IN SUBSIDIARY 94499 19300207 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. South Asia 0 0 Investments 85867 0 0 0 0 85867 85867 true false true false false true false false false DENNIS WHITNEY CMA TREASURER 0 280595 0 83211 0 0 0 11200 0 12492 0 387498 0 0 DOREEN REMMEN CMA CSCA CAE CFO 0 279670 0 84143 0 0 0 11200 0 22860 0 397873 0 0 PART I, LINE 3 THE SVP & CFO OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.) IS AN OFFICER 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 I, LINE 1, DESCRIPTION OF ORGANIZATION 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. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIP 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 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, 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, LINES 15A AND 15B THE SVP AND CFO OF THE CONTROLLING Affiliate (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.) IS AN OFFICER (CFO) 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 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 AND FORM 1024 ARE AVAILABLE ON THE CONTROLLING Affiliate's WEBSITE. THE ENTITY'S FORM 990 IS AVAILABLE ON GUIDESTAR'S WEBSITE AND UPON WRITTEN REQUEST. FORM 990, PART X, line 19 aNd Part XI, line 8 THE ORGANIZATION RECLASSIFIED REVENUE RECOGNIZED DURING FISCAL YEAR 2019 TO DEFERRED REVENUE IN FISCAL YEAR 2020. THIS RECLASSIFICATION IS BEING REFLECTED ON PART X, LINE 19- DEFERRED REVENUE AND PART XI, LINE 8- PRIOR PERIOD ADJUSTMENTS. FORM 990, PART XII, LINE 2C FINANCIAL STATEMENT OVERSIGHT 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) 12-I IMA false INSTITUTE OF MANAGEMENT ACCOUNTANTS INC 10 PARAGON DRIVE MONTVALE NJ 07645 222659674 EDUCATION NJ 501(C)(3) 10 NONE false INST OF MGMT ACCTS MEMORIAL EDU FUND 10 PARAGON DRIVE MONTVALE NJ 07645 222673344 GRANT SUPPORT NJ 501(C)(3) 12-I IMA false STICHTING INST OF MGMT ACCTS THE NETHERL CLAUDE DEBUSSYLAAN 15 AMSTERDAM NL 1082MC 999999999 EDU SUPPORT NL 501(c)(3) IMA false IMA SERVICES INC (IMAS) 10 PARAGON DRIVE MONTVALE NJ 07645 271144394 EDUCATION SERVICE NJ ima C CORP 0 0 0.00000 false BEIJING IMA MANAGEMENT CONSULTING LTD 1 e changan ave dongcheng dist beijing CH 100052 999999999 EDU SUPP SERVICE CH IMAS C CORP 0 0 false INST OF MGMT ACCTS (BEIJING) REP OFFICE 1 E CHANGAN AVE DONGCHENG DIST BEIJING CH 100052 999999999 EDU SUPP SERVICE CH IMAS C CORP 0 0 false INST OF MGMT ACCTS INDIA PRIVATE LTD DR E MOSES RD MAHALAXMI Mumbai IN 400011 999999999 EDU SUPP SERVICE IN ICMA C CORP 0 85867 0.99000 true IMA SOUTH EAST ASIA PTE LTD 60 PAYA LEBAR ROAD 06-19 PAYA LEBAR SQ SN 409051 999999999 EDU SUPPORT SN IMA C CORP 0 0 false false true false true false false false false false false false false false true true false false false false INSTITUTE OF MANAGEMENT ACCOUNTANTS INC d 1531157 FMV INSTITUTE OF MGMT ACCTS INDIA PRIVATE LTD B 94499 FMV