2020-11-16T10:22:39-06:00 2019-12-31 Grant Thornton LLP 1000 WILSON BLVD SUITE 1400 ARLINGTON VA 22209 990 2019-01-01 980531371 Intl Institute of Business Analysis % PAULA PERGANTIS INTL 6474263735 115 George St Oakville Ontario CA L6J 0A2 PAULA PERGANTIS CFAO 9052501351 2020-11-16 true Mary Torretta P00847851 7038477500 2020-11-15 68.100.106.138 54681420203215000001 2020-11-16 P 03CBAE45BD8E2F188EB28F31E827C7F4869431D2 03CBAE45BD8E2F188EB28F31E827C7F4869431D2 2019 2022-01-07 14:23:13Z PAULA PERGANTIS 115 George St Oakville Ontario CA L6J 0A2 6185762 false X www.iiba.org X 2006 CA IIBA DEVELOPS AND MAINTAINS INTERNATIONAL STANDARDS FOR THE PRACTICE, EDUCATION, AND CERTIFICATION OF BUSINESS ANALYSIS AND PROVIDES A FORUM FOR BUSINESS ANALYSIS PROFESSIONALS. 11 11 0 200 93429 0 12531 27405 5844148 6011486 47388 45829 73129 101042 5977196 6185762 0 0 0 0 3505644 3710098 0 0 0 2510704 2503413 6016348 6213511 -39152 -27749 4666696 4362516 2516681 2300048 2150015 2062468 X SEE SCHEDULE O false false 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 -TWELVE 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. SEE SCHEDULE O false false false false false false false false false true false false false true false true false false true true false false false false false false false false true false false false false false false false false false false false true false false true X 0 0 0 true true true CA false false false false false false X 11 11 false false false false true true false true true false true true true true true true true true true true false CA X X PAULA PERGANTIS 4167282035 115 GEORGE ST STE 509 OAKVILLE Ontario CA L6J 0A2 X Ken Fulmer Interim CEO & President 40.0 0.0 X 186000 0 0 Gail Cosman Chief Finance Admin Officer 40.0 0.0 X 144647 0 7197 Alain Arsenault Director, Strat Initiatives 40.0 0.0 X 119315 0 4518 Jas Phul Dir, IP & Product Development 40.0 0.0 X 113120 0 4542 Matthijs Perk Director, IT 40.0 0.0 X 108663 0 4368 Barbara Carkenord Board Member 3.0 0.0 X 0 0 0 Keith Ellis Chair 3.0 0.0 X X 0 0 0 Katie Himmelman Board Member 3.0 0.0 X 0 0 0 Charles Martin Board Member 3.0 0.0 X 0 0 0 Michele Maritato Vice Chair 3.0 0.0 X X 0 0 0 Heather Mylan-Mains Board Member 3.0 0.0 X 0 0 0 David Polsky Board Member 3.0 0.0 X 0 0 0 Esther Mui Board Member 3.0 0.0 X 0 0 0 Judy Munro Board Member 3.0 0.0 X 0 0 0 Jon Buttriss BOARD MEMBER 3.0 0.0 X 0 0 0 Shantha Maheswari BOARD MEMBER 3.0 0.0 X 0 0 0 671745 0 20625 5 false true false Jeff Roth 542 Windham Ct BROADVIEW HEIGHTS OH 44147 Marketing 123875 Jodie Kane 163 Yorkshire Road MOHNTON PA 19540 Project Management 114405 Danelkis Serra 8 Avenue B KEY LARGO FL 33037 Member support 109136 3 X 27405 27405 BABOK MANUAL REVENUES 519130 3178829 3178829 0 0 CERTIFICATION FEES 541900 2019046 2019046 0 0 MEETINGS & CONFERENCES 611430 441140 441140 0 0 EEP PROGRAM FEES 611710 368565 368565 0 0 COMPETENCY MODEL REVENUES 519130 3906 3906 0 0 6011486 45829 45829 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MEMBERSHIP BENEFITS 813920 101042 0 93429 7613 101042 6185762 6011486 93429 53442 X 0 0 0 0 337844 0 3098435 0 238608 35211 0 27536 24079 0 0 0 60321 212254 44588 647895 0 0 295253 0 141100 0 0 274229 26406 CERTIFICATION PRGRM EXPENSES 384654 0 0 0 BABOK MANUAL EXPENSES 216972 0 0 0 BANK FEES & OTHER MISC EXP 148126 0 0 0 6213511 0 0 0 X 534332 502012 2567554 2537273 0 0 490283 297103 0 0 0 0 0 0 0 0 309291 362199 115313 107756 6704 7557 0 0 0 0 0 0 758532 656372 0 0 4666696 4362516 648160 441508 0 0 1868521 1858540 0 0 0 0 0 0 0 0 0 0 0 0 2516681 2300048 X 2150015 2062468 0 0 0 0 2150015 2062468 4666696 4362516 X -27749 -59798 X X false true X true false 115313 107756 7557 7557 0 0 5883842 -145595 -145595 6029437 156325 156325 6185762 6069785 6069785 143726 143726 6213511 Reconciliation of revenue and expenses per audited financial statements with tax return SCHEDULE D, PARTS XI AND XII 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. SCHEDULE D, PART XI, LINE 2D FOREIGN CURRENCY GAIN (LOSS) ($145,595) SCHEDULE D, PART XI, LINE 4B US UNINCORPORATED CHAPTERS REVENUE $156,325 Schedule D, Part XII, Line 4b US Unincorporated Chapters Expenses $143,726 North America 1 47 Program Services SEE STATEMENT 994162 1 47 1 47 994162 994162 false false false false false false U.S. Income and Expenses Schedule F, Part I 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 2019, IIBA ALSO HAD 11 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. Accounting Method Used SCHEDULE F, PART I, LINE 3, COLUMN (F) THE EXPENDITURES, PER REGION, ARE PRESENTED ON THE CASH BASIS OF ACCOUNTING. X X X false false false Ken Fulmer Interim CEO & President 186000 0 0 0 0 0 0 0 0 0 186000 0 0 0 Gail Cosman Chief Finance Admin Officer 143928 0 0 0 719 0 7197 0 0 0 151844 0 0 0 Methods used to establish compensation Schedule J, Part I, Line 3 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. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 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 WEBSITES. PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 4C 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 2019, IN THE USA, 400+ ECBAS, 100+ CCBAS AND 900+ CBAPS WERE CERTIFIED. OTHER PROGRAM SERVICES FORM 990, PART III, LINE 4D 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. EMPLOYEES FORM 990, PART V, LINE 2A IIBA IS A CANADIAN CORPORATION. IN 2019, IIBA HAD 41 EMPLOYEES. ALL WERE CANADIAN CITIZENS PERFORMING WORK IN CANADA, THEREFORE, NO U.S. WAGES WERE REPORTED ON FORMS W-2 OR W-3. Members or Stockholders FORM 990, PART VI, LINE 6 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. MEMBERS OR STOCKHOLDERS WHO MAY ELECT FORM 990, PART VI, LINE 7A 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 REVIEW PROCESS FORM 990, PART VI, LINE 11B 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. EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS FORM 990, PART VI, LINE 12C 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. PROCESS OF DETERMINING COMPENSATION FORM 990, PART VI, LINES 15A AND 15B 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. Document Disclosure FORM 990, PART VI, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENT INFORMATION IS AVAILABLE ON ORGANIZATION'S WEBSITE. ADDITIONAL INFORMATION IS AVAILABLE UPON REQUEST. Local Chapter Offices Part VII, Section A IIBA IS A CANADIAN ENTITY WITH TAX-EXEMPT STATUS IN THE UNITED STATES UNDER IRC SEC 503(C)(6). IN 2019, THERE WERE 11 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. Conversion Rate PARTS VIII, IX, AND X THE COMBINED TOTAL OF ALL AMOUNTS FROM INSIDE AND OUTSIDE THE UNITED STATES ARE REPORTED FOR EACH ITEM. THE ORGANIZATION USES APPLICABLE CONVERSATION RATES FOR CONVERTING CANADIAN DOLLARS (CAD) TO UNITED STATES DOLLARS (USD). Other Changes in Net Assets Form 990, Part XI, Line 9 US Unincorporated Chapters Net Assets ADJ ($19,008) Foreign Exchange and Translation ADJ ($40,790) ---------- Total ($59,798) Accounting Method Form 990, Part XII, Line 1 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. IT HAS NEVER FOLLOWED THE CASH BASIS OF ACCOUNTING, AND CORRECTS ITS METHOD OF ACCOUNTING ON THIS RETURN. NO CHANGES HAVE BEEN MADE TO THE WAY FINANCIAL INFORMATION IS REPORTED FROM THIS YEAR FROM PRIOR. IIBA Services Inc 874 Walker Road Suite C Dover DE 19904 843036611 Inactive DE IIBA C Corp 0 0 1.00000 true