2025-11-04T15:33:53-06:00 2024-12-31 991856619 GRANT THORNTON ADVISORS LLC 1000 WILSON BOULEVARD SUITE 1500 ARLINGTON VA 22209 990 2024-01-01 980531371 INTL INSTITUTE OF BUSINESS ANALYSIS INTL 6474263735 2544 WESTON ROAD UNIT 529 NORTH YORK ONTARIO CA M9N 2A6 PAULA PERGANTIS CHIEF FINANCE ADMIN OFFICER 6474263735 2025-10-07 1 1 MARY TORRETTA P00847851 7038477500 2025-11-03 2024 2025-03-06 01:10:19Z X DELVIN FLETCHER 2544 WESTON ROAD UNIT 529 NORTH YORK ONTARIO CA M9N 2A6 8115664 0 X WWW.IIBA.ORG X 2006 CA THE MISSION OF IIBA IS TO LEAD THE GLOBAL BUSINESS ANALYSIS COMMUNITY AND PROFESSIONAL STANDARDS SO EVERY PERSON ACHIEVES MORE. 11 11 0 1500 6016 0 0 0 7487829 8044942 56995 59772 42146 10950 7586970 8115664 0 0 0 0 5068303 5408393 0 0 0 3310011 3333811 8378314 8742204 -791344 -626540 3783581 2675903 3151135 2676828 632446 -925 X INTERNATIONAL INSTITUTE OF BUSINESS ANALYSIS (IIBA), FOUNDED IN 2003, IS A PROFESSIONAL ASSOCIATION DEDICATED TO SUPPORTING A GLOBAL NETWORK OF BUSINESS ANALYSIS PROFESSIONALS. AS THE VOICE OF THE BUSINESS ANALYSIS COMMUNITY, IIBA MAINTAINS INTERNATIONALLY ACKNOWLEDGED STANDARDS OF PRACTICE, CERTIFICATIONS, PROFESSIONAL DEVELOPMENT, AND ENGAGEMENT OPPORTUNITIES THROUGH A NETWORK OF BUSINESS ANALYSIS PROFESSIONALS, ORGANIZATIONS, AND STRATEGIC ALLIANCES.FOR OVER 20 YEARS, IIBA HAS SHAPED THE PRACTICE OF BUSINESS ANALYSIS TO ACHIEVE BETTER ENTERPRISE OUTCOMES. A PROFESSIONAL ASSOCIATION WITH 30,000 MEMBERS, 116 CHAPTERS, 1,500 VOLUNTEERS AND 500 PARTNERS WORLDWIDE, IIBA SUPPORTS THE RECOGNITION OF BUSINESS ANALYSIS WITHIN ORGANIZATIONS. 0 0 CERTIFICATION PROGRAM IIBA 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. THE CERTIFICATIONS ALSO PROMOTE THE GROWTH AND RECOGNITION OF THE FIELD OF BUSINESS ANALYSIS. THE CORE CERTIFICATION PROGRAM CONSISTS OF THREE LEVELS, ECBA, CCBA, AND CBAP SPANNING FROM ENTRY-LEVEL KNOWLEDGE TO EXPERT-LEVEL OF BUSINESS ANALYSIS. IIBA ALSO OFFERS SPECIALIZED CERTIFICATIONS IN ENHANCED AREAS OF BUSINESS ANALYSIS INCLUDING CYBERSECURITY ANALYSIS (IIBA-CCA), AGILE ANALYSIS (IIBA-AAC), AND BUSINESS DATA ANALYTICS (IIBA-CBDA), AND (SEE SCHEDULE O) CERTIFICATE IN PRODUCT OWNERSHIP ANALYSIS (IIBA-CPOA).QUALIFIED CANDIDATES APPLY FOR CERTIFICATION AND COMPLETE THE REQUIRED EXAMINATION TO RECEIVE THIS CERTIFICATION. IN 2024, 3,200+ ECBAS, 300+ CCBAS AND 2500+ CBAPS WERE NEWLY CERTIFIED. AT THE END OF 2024, IIBA HAD OVER 31,000+ CERTIFIED INDIVIDUALS. MEMBERSHIP & PROGRAMSJOINING IIBA PROVIDES MEMBERS WITH EXCLUSIVE ACCESS TO CUTTING-EDGE TOOLS, INVALUABLE NETWORKING OPPORTUNITIES, AND TAILORED PROFESSIONAL DEVELOPMENT RESOURCES. FROM STAYING AHEAD OF INDUSTRY TRENDS TO LEADING TRANSFORMATIVE CHANGE IN THE MEMBERS ORGANIZATION, IIBA EMPOWERS THE MEMBERS TO ACHIEVE MORE IN THEIR CAREER AND THEIR ORGANIZATION. IIBA PROVIDES MEMBERSHIP TO BOTH INDIVIDUALS AND CORPORATE PROGRAM PARTNERS. IIBA ALSO ENDORSES TRAINING INSTITUTIONS AND EDUCATIONAL FACILITIES (EEP/TRAINING PARTNERS) TO DELIVER IIBA'S GLOBALLY RECOGNIZED STANDARD FOR THE PRACTICE OF BUSINESS ANALYSIS AND PROVIDES INSTITUTIONAL MEMBERSHIP FOR ACCREDITED COLLEGES AND (SEE SCHEDULE O) UNIVERSITIES UNDER THE ACADEMIC PROGRAM MEMBERSHIP. INTERNATIONAL/NATIONAL/REGIONAL CONFERENCES 33 U.S. CHAPTERS CONDUCTED REGULAR MEETINGS WHERE INDUSTRY PROFESSIONALS SPOKE TO MEMBERS AND GUESTS ON TOPICS RELEVANT TO THE ORGANIZATION'S EXEMPT PURPOSE. IIBA 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. BABOK PUBLICATIONS - THE PRIMARY PURPOSE OF THE BABOK GUIDE IS TO DEFINE THE PROFESSION OF BUSINESS ANALYSIS AND PROVIDE A SET OF COMMONLY ACCEPTED PRACTICES. IT HELPS PRACTITIONERS DISCUSS AND DEFINE THE SKILLS NECESSARY TO EFFECTIVELY PERFORM BUSINESS ANALYSIS WORK. THE BABOK GUIDE ALSO HELPS PEOPLE WHO WORK WITH AND EMPLOY BUSINESS ANALYSTS TO UNDERSTAND THE SKILLS AND KNOWLEDGE THEY SHOULD EXPECT FROM A SKILLED PRACTITIONER.BUSINESS ANALYSIS IS A BROAD PROFESSION IN WHICH BUSINESS ANALYSTS MIGHT PERFORM WORK FOR MANY DIFFERENT TYPES OF INITIATIVES ACROSS AN ENTERPRISE. PRACTITIONERS MAY EMPLOY DIFFERENT COMPETENCIES, KNOWLEDGE, SKILLS, TERMINOLOGY, AND ATTITUDES THAT THEY USE WHEN PERFORMING BUSINESS ANALYSIS TASKS. THE BABOK GUIDE IS A COMMON FRAMEWORK FOR ALL PERSPECTIVES, DESCRIBING BUSINESS ANALYSIS TASKS THAT ARE PERFORMED TO PROPERLY ANALYZE A CHANGE OR EVALUATE THE NECESSITY FOR A CHANGE. TASKS MAY VARY IN FORM, ORDER, OR IMPORTANCE FOR INDIVIDUAL BUSINESS ANALYSTS OR FOR VARIOUS INITIATIVES.A TOTAL OF 5,208 ONLINE ELECTRONIC EDITIONS OR PRINT EDITIONS OF BABOK (COMBINED) WERE DISTRIBUTED TO U.S. MEMBERS AND NON-MEMBERS DURING THE TAX YEAR. BOOKS 24/7 - THE DIGITAL LIBRARY FEATURES A COLLECTION OF MORE THAN 11,000+ PROFESSIONAL DEVELOPMENT BOOKS ON BUSINESS ANALYSIS AND RELATED TOPICS AND LEADERSHIP SOLUTIONS VIDEOS. MEMBERS CAN ACCESS THIS RESOURCE ANY TIME, EVERY DAY OF THE YEAR FOR THEIR BUSINESS ANALYSIS CAREER NEEDS. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 X 0 0 1 0 1 1 1 CA 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X PAULA PERGANTIS 6474263735 2544 WESTON ROAD UNIT 529 NORTH YORK ONTARIO CA M9N 2A6 X JON BUTTRISS BOARD CHAIR 3.00 0.00 X X 0 0 0 DAVID POLSKY VICE CHAIR (THRU 06/2024) 3.00 0.00 X X 0 0 0 VICTORIA CUPET VICE CHAIR(BEG 06/2024)/BOARD MEMBER 3.00 0.00 X X 0 0 0 STEPHANIE BIRD BOARD MEMBER 3.00 0.00 X 0 0 0 ALEX BROWNING BOARD MEMBER 3.00 0.00 X 0 0 0 SUSAN CUMMINGS BOARD MEMBER 3.00 0.00 X 0 0 0 YARROW DIAMOND BOARD MEMBER (BEG 06/2024) 3.00 0.00 X 0 0 0 KATIE HIMMELAM BOARD MEMBER 3.00 0.00 X 0 0 0 MATTHEW LEACH BOARD MEMBER 3.00 0.00 X 0 0 0 HEATHER MYLAN-MAINS BOARD MEMBER (THRU 06/2024) 3.00 0.00 X 0 0 0 KHETHELO MALINGA BOARD MEMBER 3.00 0.00 X 0 0 0 TERRY ROACH BOARD MEMBER 3.00 0.00 X 0 0 0 MARK ROTH BOARD MEMBER 3.00 0.00 X 0 0 0 DELVIN FLETCHER PRESIDENT & CEO 37.50 0.00 X 244272 0 17527 PAULA PERGANTIS CFAO 37.50 0.00 X 240261 0 9610 JEFFREY ROTH CHIEF MARKETING OFFICER 37.50 0.00 X 197931 0 36645 BLAKE HEGGESTAD DIR., GLOBAL PROGRAMS & PARTNERSHIP 37.50 0.00 X 164859 0 5833 JAS PHUL VP, PRODUCT & INTELLECTUAL PROPERTY 37.50 0.00 X 132656 0 10122 MATTHIJS PERK DIRECTOR, IT 37.50 0.00 X 116033 0 9061 VICKY LINDO DIRECTOR, HR 37.50 0.00 X 106178 0 8864 JARED GORAI DIR., CHAPTERS & MEMBER ENGAGEMENT 37.50 0.00 X 105568 0 8570 1307758 0 106232 9 0 1 0 ACCELERATE PRODUCT 389 STILLMEADOW CIRCLE WATERLOO ONTARIO CA N2L 5M1 IT SERVICES AND CONSULTING 112933 1 X CERTIFICATION FEES 541900 4108374 4108374 BABOK MANUAL REVENUES 541900 3872076 3872076 MEETINGS & CONFERENCES 541900 62691 62691 ECOSYSTEMS 541900 1801 1801 8044942 59772 59772 ADVERTISING/JOB POSTING 10089 6016 4073 OTHER INCOME 861 861 10950 8115664 8044942 6016 64706 244272 3276604 1797360 90157 12860 58635 165425 547552 61620 1088051 345040 205094 32662 CERTIFICATION PROGRAM 450410 BANK FEES & OTHER MISC 253745 BABOK MANUAL EXPENSES 106233 BAD DEBTS 6484 8742204 1072443 740442 1288809 637585 207859 217177 332197 256175 4248 2999 2981 1249 371307 332879 496750 480036 11235 10360 3783581 2675903 880630 608866 2270505 2067962 3151135 2676828 X 632446 -925 0 0 0 0 632446 -925 3783581 2675903 X -626540 10970 -17801 X X 0 1 X 1 0 4248 2999 1249 1249 SCHEDULE D, PARTS XI AND XII: IIBA APPLIES THE CANADIAN ACCOUNTING STANDARDS FOR NOT-FOR-PROFIT ORGANIZATIONS. THE AUDITED FINANCIAL STATEMENTS ARE PRESENTED IN THE CANADIAN CURRENCY, BUT THE FORM 990 IS PRESENTED USING U.S. DOLLARS. NORTH AMERICA 1 44 PROGRAM SERVICES SEE STATEMENT 3147193 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 1 0 INVESTMENTS 332879 2 44 0 0 2 44 3480072 0 3480072 0 0 0 0 0 0 PART I, LINE 2: U.S. INCOME AND EXPENSES IIBA IS A CANADIAN CORPORATION THAT HAS BEEN GRANTED TAX-EXEMPT STATUS IN THE U.S. UNDER IRC SECTION 501(C)(6). IIBA CONDUCTS ALL PROGRAM SERVICES DESCRIBED IN FORM 990, PART III FROM ITS CANADIAN LOCATION. IIBA RECEIVES MEMBER DUES, CONFERENCE/EVENTS REVENUE, SPONSORSHIPS, CERTIFICATION FEES, PUBLICATION FEES AND DIGITAL FEES FROM INDIVIDUALS AND BUSINESSES IN THE UNITED STATES AS WELL AS THROUGHOUT THE WORLD. IN 2024, IIBA ALSO HAD 42 U.S. CHAPTERS FUNCTIONING IN THE UNITED STATES. IIBA IS RESPONSIBLE FOR COLLECTING CHAPTER MEMBER DUES, AND CHAPTERS IF IT DESIRES, IS RESPONSIBLE FOR 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. SCHEDULE F, PART I, LINE 3, COLUMN (F): ACCOUNTING METHOD USED IIBA FOLLOWS AN ACCRUAL ACCOUNTING METHOD AND DEFERS ITS MEMBERSHIP REVENUE TO ENSURE THAT THE REVENUE REPRESENTED ALIGNS TO WHEN THE MEMBERSHIP SERVICES ARE DELIVERED. X X X 0 0 0 DELVIN FLETCHER PRESIDENT & CEO 244272 0 0 0 0 0 13544 0 3983 0 261799 0 0 0 PAULA PERGANTIS CFAO 240261 0 0 0 0 0 9610 0 0 0 249871 0 0 0 JEFFREY ROTH CHIEF MARKETING OFFICER 197931 0 0 0 0 0 8420 0 28225 0 234576 0 0 0 BLAKE HEGGESTAD DIR., GLOBAL PROGRAMS & PARTNERSHIP 164859 0 0 0 0 0 5833 0 0 0 170692 0 0 0 PART I, LINE 3: METHODS USED TO ESTABLISH COMPENSATION 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. DISCUSSIONS ABOUT COMPENSATION STRATEGIES AND FINAL COMPENSATION DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED. FORM 990, PART V, LINE 2A: EMPLOYEES IIBA IS A CANADIAN CORPORATION. IN 2024, IIBA HAD 44 EMPLOYEES. ALL WERE CANADIAN CITIZENS PERFORMING WORK IN CANADA; THEREFORE, NO U.S. WAGES WERE REPORTED ON FORMS W-2 OR W-3. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OR STOCKHOLDERS MEMBERSHIP IN IIBA SHALL BE LIMITED TO ORGANIZATIONS AND INDIVIDUALS INTERESTED IN FURTHERING THE PURPOSES OF IIBA. MEMBERS HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ARE ENTITLED TO RECEIVE NOTICE OF AND ATTEND THE ANNUAL MEETING OF MEMBERS. AT THESE MEETINGS, MEMBERS ELECT THEIR BOARD OF DIRECTORS FOR AVAILABLE OPEN POSITIONS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS INFORMATION FOR THE FORM 990 IS PREPARED BY THE ACCOUNTING DEPARTMENT AND REVIEWED/SUBMITTED 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. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICIES AND QUESTIONNAIRES ARE PROVIDED TO AND OBTAINED FROM IIBA'S EXECUTIVE MANAGEMENT TEAM, IIBA'S BOARD OF DIRECTORS AND KEY EMPLOYEES. PLEASE REFERENCE THE IIBA CONFLICT OF INTEREST POLICY FOR FURTHER DETAIL ON STEPS TAKEN SUBSEQUENT TO A REPORTED CONFLICT OF INTEREST. 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 IS THEN DISCUSSED WITH THE BOARD CHAIR. QUARTERLY 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 CAN 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. FORM 990, PART VI, SECTION B, LINE 15 PROCESS OF DETERMINING COMPENSATION 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. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENT DISCLOSURE GOVERNING DOCUMENTS AND FINANCIAL STATEMENT INFORMATION IS AVAILABLE ON ORGANIZATION'S WEBSITE. ADDITIONAL INFORMATION IS AVAILABLE UPON REQUEST. PART VII, SECTION A: LOCAL CHAPTER OFFICERS IIBA IS A CANADIAN ENTITY WITH TAX-EXEMPT STATUS IN THE UNITED STATES UNDER IRC SECTION 501(C)(6). IN 2024, THERE WERE 42 U.S. CHAPTERS 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. PARTS VIII, IX, AND X: CONVERSION RATE THE COMBINED TOTAL OF ALL REVENUE AMOUNTS FROM INSIDE AND OUTSIDE THE UNITED STATES ARE REPORTED FOR EACH ITEM. THE ORGANIZATION USES DAILY CONVERSION RATES FOR INCOME STATEMENT FOR CONVERTING CANADIAN DOLLARS (CAD) FROM UNITED STATES DOLLAR (USD). FORM 990, PART XI, LINE 9: FOREIGN EXCHANGE AND TRANSLATION ADJ -17,801. FORM 990, PART XII, LINE 1: OTHER ACCOUNTING METHOD 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. IIBA SERVICES INC 874 WALKER ROAD SUITE C DOVER DE 19904 863036611 SUPPORT DE IIBA C 1740 43415 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 IIBA SERVICES INC P 1334202 CASH