2018-11-14T09:27:16-06:00 2017-12-31 Grant Thornton LLP 1000 WILSON BLVD SUITE 1400 ARLINGTON VA 22209 990 2017-01-01 980531371 Intl Institute of Business Analysis % GAIL COSMAN INTL 6474263735 115 George St Oakville Ontario CA L6J 0A2 GAIL COSMAN CFAO 9052501351 2018-11-14 true Mary Torretta P00847851 7038477500 2018-11-14 209.220.136.124 54681420183185000000 2018-11-14 P AA918D8483008E32154F6CC583B06457B9AF9E42 93B6A5B2B9E73C0D543A64C04FD842B0CEFC817E 2017 2019-02-21 02:37:17Z Gail Cosman 115 George St Oakville Ontario CA L6J 0A2 5475619 false X www.iiba.org X 2006 CA IIBA DEVELOPS AND MAINTAINS INTERNATIONAL STANDARDS REGARDING BUSINESS ANALYSIS. SEE SCHEDULE O. 11 11 0 200 46009 19716 0 13090 6226231 5347936 16456 20901 119556 93692 6362243 5475619 0 0 0 0 2711662 3230099 0 0 0 2622270 2439587 5333932 5669686 1028311 -194067 5093426 5193414 2261685 2569082 2831741 2624332 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 - OVER SIXTEEN ACTIVE UNINCORPORATED U.S. CHAPTERS CONDUCTED REGULAR MEETINGS 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 CERTIFICATION OF COMPETENCY IN BUSINESS ANALYSIS (CCBA) AND CERTIFIED BUSINESS ANALYSIS PROFESSIONAL (CBAP) AND CERTIFICATIONS TO MEMBERS AND NON-MEMBERS. QUALIFIED CCBA AND CBAP CANDIDATES APPLY FOR CERTIFICATION AND COMPLETE REQUIRED EXAMINATION TO RECEIVE THIS CERTIFICATION. CERTIFICATION RECOGNIZES INDIVIDUALS FOR PROFESSIONAL EXPERIENCE AND COMPETENCE IN THE PRINCIPLES AND PRACTICES OF BUSINESS ANALYSIS BY PEERS AND EMPLOYERS AND PROMOTES THE GROWTH AND RECOGNITION OF THE FIELD OF BUSINESS ANALYSIS. OVER 2,000 U.S. CBAP AND OVER 250 U.S. CCBA CANDIDATES WERE CERTIFIED/RECERTIFIED DURING THE TAX YEAR. 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 true false false false false false false false false false false true X 0 0 0 true true true CA false false false false X 11 11 false false false false false false false true true false true true false 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 Teresa Cheung Board Member thru 6/2017 3.0 0.0 X 0 0 0 Keith Ellis Board Member 3.0 0.0 X 0 0 0 Ashish Mehta Board Member thru 3/2017 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 0 0 0 Michael Augello Board Member 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 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 157959 0 0 Gail Cosman Chief Finance Admin Officer 40.0 0.0 X 54500 0 2725 Sandee Violi VP Finance 40.0 0.0 X 33407 0 1336 Jas Phul Dir, IP & Product Development 40.0 0.0 X 107445 0 0 Alain Arsenault Director, Sales & Marketing 40.0 0.0 X 107136 0 0 460447 0 4061 3 false true false Kelly Frankhouser 65 Justin Drive PLYMOUTH MEETING PA 19462 Membership Consult 125548 Ashish Mehta C-8/12 FIRST FLOOR ARDEE CITY GURGAON IN 122003 Membership, Content 118245 2 X 13090 13090 BABOK MANUAL REVENUES 519130 3165622 3165622 MEETINGS & CONFERENCES 611430 492502 492502 CERTIFICATION FEES 541900 1355771 1355771 EEP PROGRAM FEES 611710 297413 297413 COMPETENCY MODEL REVENUES 519130 36628 36628 5347936 20901 20901 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ADVERTISING/JOB POSTING 519130 81192 33509 47683 UNQUALIFIED SPONSORSHIP 12500 12500 93692 5475619 5347936 46009 68584 X 0 0 0 0 0 0 2873780 0 258521 97798 0 92551 35505 0 0 0 36763 298930 86956 475845 0 0 362998 0 282461 0 0 203852 26258 BABOK MANUAL EXPENSES 217962 BANK FEES 115022 CERTIFICATION PROGRAM EXPENSES 204484 5669686 X 3860223 3888362 0 0 0 0 514466 506071 0 0 0 0 0 0 0 0 89938 94006 125683 80202 71601 45481 0 0 0 0 0 0 320526 417179 236672 242315 5093426 5193414 452145 489687 0 0 1809540 2079395 0 0 0 0 0 0 0 0 0 0 0 0 2261685 2569082 X 2831741 2624332 0 0 0 0 2831741 2624332 5093426 5193414 X -194067 -184342 171000 X false true X true false 0 125683 80202 45481 45481 0 0 5058661 -184342 -184342 5243003 232616 232616 5475619 5442713 5442713 226973 226973 5669686 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 loss $(184,342) ---------- Total $(184,342) Scheudle D, Part XI, LIne 4b US Unincorporated Chapters Revenue $232,616 --------- Total $232,616 Schedule D, Part XII, Line 4b US Unincorporated Chapters Expenses $226,973 --------- Total $226,973 North America 1 35 Program Services See Statement 3076301 1 35 1 35 3076301 3076301 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 ON SCHEDULE O 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 2017, IIBA ALSO HAD 16 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 157959 0 0 0 0 0 0 0 0 0 157959 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 COMITTEE TO DETERMINE OFFICER COMPENSATION ANNUALLY. Ashish Mehta Board Member, Contractor 118245 Consult on membership, content false Ashish Mehta Schedule L, Part IV Mr. Mehta ended his role as a Board member before he provided services to IIBA as a consultant. He received fair value compensation for the services he provided. He did not participate in any decision-making surrounding the organization decision to hire him for these services, and he was awarded the work as part of a competitive bidding process. Brief description of organization's mission Form 990, Part I, Line 1 The primary exempt purpose of IIBA is to develop and maintain international standards for the practice, education and certification of business analysis and to provide a forum for the communication and exchange of information for business analysis professionals. Employees FORM 990, PART I, LINE 5 AND PART V, LINE 2A IIBA IS A CANADIAN CORPORATION. IN 2017, 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. BUSINESS ANALYSIS COMPETENCY MODEL PROGRAM - PROGRAM SUPPORTING ONGOING DOCUMENTATION OF MODEL TO ASSIST BUSINESS ANALYSTS IN ASSESSING THEIR COMPETENCIES, IDENTIFYING AREAS FOR PROFESSIONAL DEVELOPMENT AND MANAGING CAREER GOALS. THE PROGRAM IS RESPONSIBLE FOR REVIEW, ACCUMULATION OF PROFESSIONAL FEEDBACK, AND DISTRIBUTION OF COMPETENCY MODEL MATERIALS TO INDIVIDUAL AND CORPORATE MEMBERS AND NON-MEMBERS FOR PROFESSIONAL USE. APPROXIMATELY 12,000 CORPORATE AND INDIVIDUAL MODEL PACKAGES WERE DISTRIBUTED IN THE TAX YEAR. FORM 990 REVIEW PROCESS FORM 990, PART VI, LINE 11B FORM 990 QUESTIONNAIRE IS REVIEWED BY THE AUDIT & FINANCE COMMITTEE. THE ENTIRE FORM 990 IS REVIEWED BY THE CFAO AND CEO. 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. 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 2017, THERE WERE 16 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 $171,000 -------- Total $171,000