2019-11-12T11:02:43-06:00 2018-12-31 Grant Thornton LLP 1000 WILSON BLVD SUITE 1400 ARLINGTON VA 22209 990 2018-01-01 980531371 Intl Institute of Business Analysis % GAIL COSMAN INTL 6474263735 115 George St Oakville Ontario CA L6J 0A2 GAIL COSMAN CFAO 9052501351 2019-11-11 true Mary Torretta P00847851 7038477500 2019-11-08 65.229.27.130 54681420193165000000 2019-11-12 P AA918D8483008E32154F6CC583B06457B9AF9E42 93B6A5B2B9E73C0D543A64C04FD842B0CEFC817E 2018 2020-01-14 16:20:31Z Gail Cosman 115 George St Oakville Ontario CA L6J 0A2 5982092 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 60639 0 13090 12531 5347936 5844148 20901 47388 93692 73129 5475619 5977196 0 0 0 0 3230099 3505644 0 0 0 2439587 2510704 5669686 6016348 -194067 -39152 5193414 4666696 2569082 2516681 2624332 2150015 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. 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 2018, in the USA, 400+ ECBAs, 100+ CCBAs and 900+ CBAPs were certified. 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 false false false false true false false false false false false false false 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 GAIL COSMAN 6474263735 115 GEORGE ST STE 509 OAKVILLE Ontario CA L6J 0A2 X Barbara Carkenord Board Member 3.0 0.0 X 0 0 0 Jon Buttriss Board Member 3.0 0.0 X 0 0 0 Keith Ellis Board Member 3.0 0.0 X 0 0 0 Shantha Maheswari Board Member 3.0 0.0 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 Board Chair 3.0 0.0 X X 0 0 0 Michael Augello Board Member thru 6/2018 3.0 0.0 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 Guy Pearce Board Member thru 6/2018 3.0 0.0 X 0 0 0 Judy Munro Board Member 3.0 0.0 X 0 0 0 Ken Fulmer Interim CEO & President 40.0 0.0 X 143552 0 0 Gail Cosman Chief Finance Admin Officer 40.0 0.0 X 128582 0 6397 Matthijs Perk Director, IT 40.0 0.0 X 102204 0 4067 Jas Phul Dir, IP & Product Development 40.0 0.0 X 101460 0 4037 Alain Arsenault Director, Strat Initiatives 40.0 0.0 X 101384 0 4034 577182 0 18535 5 false false false KELLY FRANKHOUSER 65 JUSTIN DRIVE PLYMOUTH MEETING PA 19462 MEMBERSHIP CONSULT 124360 ASHISH MEHTA C-8/12 FIRST FLOOR ARDEE CITY GURGAON IN 122003 MEMBERSHIP, CONTENT 150414 Christopher Wojcik 2101 Mill Rd 313 ALEXANDRIA VA 22314 Membership Consult 138000 3 X 12531 12531 BABOK MANUAL REVENUES 519130 3246595 3246595 0 0 CERTIFICATION FEES 541900 1762238 1762238 0 0 MEETINGS & CONFERENCES 611430 432026 432026 EEP PROGRAM FEES 611710 391502 391502 COMPETENCY MODEL REVENUES 519130 11787 11787 0 0 5844148 52284 52284 0 0 0 0 0 4896 -4896 -4896 -4896 0 0 0 0 0 0 0 0 0 MEMBERSHIP BENEFITS 813920 73129 0 60639 12490 73129 5977196 5844148 60639 59878 X 0 0 0 0 134979 0 3111933 0 226063 32669 0 67242 39738 0 0 0 118324 378821 65077 553444 0 0 309474 0 154644 0 0 224527 27340 CERTIFICATION PROGRAM EXPENSES 283023 BABOK MANUAL EXPENSES 157898 BANK FEES 131152 6016348 X 3888362 534332 0 2567554 0 0 506071 490283 0 0 0 0 0 0 0 0 94006 309291 104998 98294 45481 6704 0 0 0 0 0 0 417179 758532 242315 0 5193414 4666696 489687 648160 0 0 2079395 1868521 0 0 0 0 0 0 0 0 0 0 0 0 2569082 2516681 X 2624332 2150015 0 0 0 0 2624332 2150015 5193414 4666696 X -39152 -435165 X false true X true false 0 104998 98294 6704 6704 0 0 5971481 149455 149455 5822026 155170 155170 5977196 6060009 204490 204490 5855519 160829 160829 6016348 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) $149,455 -------- TOTAL $149,455 SCHEDULE D, PART XI, LINE 4B US UNINCORPORATED CHAPTERS REVENUE $155,170 --------- TOTAL $155,170 SCHEDULE D, PART XII, LINE 2d Impairment of intangible assets $204,490 --------- TOTAL $204,490 Schedule D, Part XII, Line 4b US Unincorporated Chapters Expenses $160,829 --------- TOTAL $160,829 North America 1 35 Program Services SEE STATEMENT 963000 1 35 1 35 963000 963000 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 2018, IIBA ALSO HAD 12 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. Charles Martin Board Member 23399 See Part V false Judy Munro Board Member 40133 See Part V false Charles Martin SCHEDULE L, PART IV, Line 1 Charles Martin is a Board Member of IIBA and an employee of CISCO. IIBA purchased blackbox webex services from Cisco at market rate. Mr. Martin did not participate in any decision-making surrounding IIBAs decision to purchase from Cisco. Judy Munro Schedule L, Part IV, Line 2 Judy Munro is a Board member of IIBA and an employee of Robert Half. IIBA hired Robert Half for executive search services and paid Robert Half fair value compensation for services provided. Ms. Munro did not participate in any decision-making surrounding IIBAs decision to hire Robert Half for these services. EMPLOYEES FORM 990, PART I, LINE 5 AND PART V, LINE 2A IIBA IS A CANADIAN CORPORATION. IN 2018, IIBA HAD 35 EMPLOYEES. ALL WERE CANADIAN CITIZENS PERFORMING WORK IN CANADA, THEREFORE, NO U.S. WAGES WERE REPORTED ON FORMS W-2 OR W-3. 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 WEBSITE. 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. 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 BAORD CHAIR; AT THAT POINT THE BAORD 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 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. 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 2018, THERE WERE 12 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 Impairment of Intangible Assets $ (204,490) US Unincorporated Chapters Net Assets ADJ $ (192,294) Foreign Exchange and Translation ADJ $ (38,381) ---------- Total $ (435,165)