2020-07-07T16:59:35-05:00 2019-06-30 GRANT THORNTON LLP 757 THIRD AVENUE 4TH FLOOR NEW YORK NY 100172013 990 2018-07-01 222679694 Institute of Certified Management Accountants Inc % DOREEN REMMEN INST 2015739000 10 Paragon Drive Montvale NJ 07645 DOREEN REMMEN CFO 2015739000 2020-07-07 true Daniel Romano P00504182 2125990100 66.26.193.188 26377520201895000014 2020-07-07 P B6B9A4069768E68F2B23E91CFAE117586AF327BC 990D9238AAFB754FE3F2B25FC1106EF1B69E940F 2018 2020-09-23 17:36:50Z VIRGINIA R WHITE CMA 10 Paragon Drive Montvale NJ 07645 43548681 false X www.imanet.org/cma_certification.aspx X 1985 NJ ATTACHMENT 1 5 4 0 18 0 0 0 0 30207392 43420070 126964 128611 0 0 30334356 43548681 736 0 0 0 0 0 0 0 0 30382647 34966486 30383383 34966486 -49027 8582195 9400234 17730533 5298316 4847450 4101918 12883083 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. 11,530 CMA CERTIFICATES WERE AWARDED IN FISCAL YEAR 2019, AND ACTIVE CMA PROGRAM PARTICIPANTS (CMAS AND CANDIDATES) AT FISCAL YEAR-END TOTALED 118,474. false false false false false false false false false true false false true false true false true false false false false false false false false false false false true false false false false false false false false false false false true false 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 VIRGINIA R WHITE CMA President 1.0 7.0 X X 0 0 0 Alex C Eng CMA CFM CPA Secretary 1.0 7.0 X X 0 0 0 Dennis Whitney CMA Treasurer 40.0 0.0 X X 0 331096 22589 Christian Cuzick CMA Member 5.0 11.0 X 0 0 0 Dr Paul E Juras CMA CPA Member 1.0 0.0 X 0 0 0 Doreen Remmen CMA CSCA CAE CFO 0.5 41.0 X 0 326802 32155 0 657898 54744 0 false true false 0 0 CERTIFICATION EXAM PROGRAM 611710 43420070 43420070 43420070 127824 127824 0 0 0 0 0 787 0 787 787 787 0 0 0 0 0 0 0 0 0 0 43548681 43420070 128611 0 0 0 0 0 0 0 0 0 0 2307614 10335 0 0 0 6358 1281983 0 213076 0 0 0 113783 0 0 0 0 0 0 ALLOCATED SUPPORT EXPENSES 19513185 ADMINISTRATION EXPENSES 10506073 MEMBERSHIP DUES 18418 . 0 995661 34966486 23916 36520 0 0 0 0 0 0 0 0 0 0 0 0 0 0 58693 19462 51382 51382 0 0 0 0 0 0 0 0 9317625 17674551 9400234 17730533 5298316 4847450 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5298316 4847450 X 4101918 12883083 0 0 0 0 4101918 12883083 9400234 17730533 8582195 198970 X X false true X true false 5964 5964 0 45418 45418 0 0 DUE FROM AFFILIATE 17674551 17674551 0 0 X SCHEDULE D, 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 FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THERE WAS NO UNRELATED BUSINESS INCOME TAX PAYABLE FOR THE YEARS ENDED JUNE 30, 2019 AND 2018. IMA AND AFFILIATES HAVE ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE THEY OPERATE. IMA DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON IMAS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. IMAS U.S. FEDERAL INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2016 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. false false false Dennis Whitney CMA Treasurer 0 253133 0 77963 0 0 0 11000 0 11589 0 353685 0 0 Doreen Remmen CMA CSCA CAE CFO 0 248164 0 78638 0 0 0 11000 0 21155 0 358957 0 0 SCHEDULE J, 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 AND KEY EMPLOYEES, 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 2018. 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 AFFILIATES 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 AND KEY EMPLOYEES, IF ANY, ARE REVIEWED AND APPROVED BY INDEPENDENT MEMBERS OF THE CONTROLLING AFFILIATES BOARD ANNUALLY AFTER REVIEW OF COMPARABLE DATA AND DELIBERATION. MEETINGS ARE CONTEMPORANEOUSLY RECORDED. THE ORGANIZATION DOES NOT COMPENSATE ANY OTHER OFFICERS OR KEY EMPLOYEES. 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 1024 ARE AVAILABLE ON THE CONTROLLING AFFILIATES WEBSITE. THE ENTITYS FORM 990 IS AVAILABLE ON GUIDESTARS WEBSITE AND UPON WRITTEN REQUEST. 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. FORM 5713 ADMINISTRATION OF THE CERTIFICATION EXAM HAS BEEN CONTRACTED TO A U.S. DOMICILE THIRD PARTY. THIS THIRD PARTY ADMINISTERS THE EXAM IN BOYCOTTING COUNTRIES. IT HAS BEEN DETERMINED THAT THIS MEETS THE DEFINITION OF OPERATIONS/DOING BUSINESS IN A BOYCOTTING COUNTRY FOR THE PURPOSE OF FORM 5713. AS SUCH, FORM 5713 IS BEING INCLUDED WITH THE FORM 990. IMA RESEARCH FOUNDATION INC 10 PARAGON DRIVE MONTVALE NJ 07645 223323222 Acct Research NJ 501(c)(3) 12A-I IMA false INSTITUTE OF MANAGEMENT ACCOUNTANTS INC 10 PARAGON DRIVE MONTVALE NJ 07645 222659674 ACCT EDU SPT NJ 501(C)(3) 10 NONE false INST OF MGMT ACCTS MEMORIAL EDU FUND 10 PARAGON DRIVE MONTVALE NJ 07645 222673344 ACCT RESEARCH NJ 501(C)(3) 12A-I IMA false IMA SERVICES INC 10 PARAGON DRIVE MONTVALE NJ 07645 271144394 Prom edu services NJ NA C CORP 0 0 0.00000 false false false false true false false false false false false false false false true true false false false false INSTITUTE OF MANAGEMENT ACCOUNTANTS D 8356926 FMV