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 223323222 IMA Research Foundation Inc % DOREEN REMMEN IMAR 2015739000 10 PARAGON DRIVE MONTVALE NJ 07645 DOREEN REMMEN CFO 2015739000 2020-07-07 true Daniel Romano P00504182 2125990100 66.26.193.188 26377520201895000017 2020-07-07 P B6B9A4069768E68F2B23E91CFAE117586AF327BC 990D9238AAFB754FE3F2B25FC1106EF1B69E940F 2018 2021-01-29 14:40:06Z JEFFREY THOMSON CMA 10 PARAGON DRIVE MONTVALE NJ 07645 105969 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 16 0 0 201105 102691 0 0 0 0 2766 3278 203871 105969 52794 49365 0 0 0 0 0 0 0 16806 5106 69600 54471 134271 51498 301997 353495 0 0 301997 353495 TO DEVELOP AND DISSEMINATE TIMELY MANAGEMENT ACCOUNTING AND FINANCIAL MANAGEMENT RESEARCH FINDINGS THAT CAN BE APPLIED TO CURRENT AND EMERGING BUSINESS ISSUES. false false 54471 49365 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 2019, 30 GRANTEES WERE AWARDED RESEARCH GRANTS, AND 4 STUDIES AND ARTICLES WERE PUBLISHED. 54471 true true false false false false false false false false false false false true false true false true false false false false false false false false false false 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 Alex Eng CMA CFM CPA trustee 5.0 11.0 X 0 0 0 Christian Cuzick CMA Trustee 1.0 0.0 X 0 0 0 Virginia R White CMA TRUSTEE 1.0 7.0 X 0 0 0 Dr Gregory A Jonas CMA TRUSTEE 1.0 7.0 X 0 0 0 Jeffrey Thomson CMA CSCA CAE TRUSTEE 0.5 40.5 X X 0 785581 21576 Raef Lawson Committee Staff Liaison 0.5 40.0 X 0 259444 30877 Doreen Remmen CMA CSCA CAE CFO 0.5 40.0 X 0 326802 32155 0 1371827 84608 0 false true false 0 102691 102691 0 0 0 3278 3278 0 0 0 0 0 0 0 0 0 0 0 0 0 0 105969 3278 0 49365 49365 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2512 2512 0 0 0 0 SHARED SUPPORT 2594 2594 0 0 54471 54471 0 0 30000 30000 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 271997 323495 301997 353495 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 301997 353495 0 0 0 0 301997 353495 301997 353495 51498 X X false true X true false X X 1 INSTITUTE OF MANAGEMENT ACCOUNTANT 222659674 10 true 0 0 1 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED DUE FROM AFFILIATES 323495 323495 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. true Research Grants 30 49365 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 Jeffrey Thomson CMA CSCA CAE TRUSTEE 584357 201224 18400 3176 807157 Raef Lawson Committee Staff Liaison 199660 59784 10601 20276 290321 Doreen Remmen CMA CSCA CAE CFO 248164 78638 11000 21155 358957 PART I, LINE 3 THE CEO AND CFO OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.) ARE OFFICERS (SECRETARY AND TREASURER) OF THE ENTITY. COMPENSATION OF OFFICERS AND KEY EMPLOYEES, 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 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 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 CEO AND CFO OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.) ARE OFFICERS (SECRETARY AND TREASURER) 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 1023 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 THE ORGANIZATION HAS A COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF THE INDEPENDENT ACCOUNTANT. INSTITUTE OF MANAGEMENT ACCOUNTANTS INC 10 PARAGON DRIVE MONTVALE NJ 07645 222659674 EDUCATION NJ 501(C)3 10 NONE false INST OF CERTIFIED MGMT ACCTS INC 10 PARAGON DRIVE MONTVALE NJ 07645 222679694 CERTIFICATION NJ 501(C)6 IMA INC false INST OF MGMT AACTS MEMORIAL EDU FUND 10 PARAGON DRIVE MONTVALE NJ 07645 222673344 GRANT SUPPORT NJ 501(C)(3) 12-I IMA INC false IMA SERVICES INC 10 PARAGON DRIVE MONTVALE NJ 07645 271144394 EDUCATION SERVICE NJ IMA INC C CORP 0 0 0.00000 false false true true false false false false false false false false false false true true false false false false PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: INSTITUTE OF MANAGEMENT ACCOUNTANTS INC PRIMARY ACTIVITY: EDUCATIONAL PRODUCTS AND SERVICES IN MANAGEMENT ACCOUNTING AND RELATED FIELD