INSTITUTE OF CERTIFIED MGT ACCOUN TANTS INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
INSTITUTE OF CERTIFIED MGT ACCOUN TANTS INC (EIN 22-2679694)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-05-08
IRS object ID
201821289349302547
Schema version
2016v3.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2018-05-08T16:00:21-05:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN221478099PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1COHNREZNICK LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14 BECKER FARM ROADAddressLine1Txt
CityROSELANDCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07068ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222679694EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INSTITUTE OF CERTIFIED MANAGeMENTBusinessNameLine1Txt
Business Name Line2ACCOUNTANTS INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINSTBusinessNameControlTxt
Phone2015739000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 Paragon DriveAddressLine1Txt
CityMontvaleCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07645ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDOREEN REMMENPersonNm
Person TitleCFOPersonTitleTxt
Phone2015739000PhoneNum
Signature2018-05-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTHOMAS LANNINGPreparerPersonNm
PTINP00851654PTIN
Phone9732283500PhoneNum
Preparation2018-04-24PreparationDt
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBenjamin Mulling CMA cPAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 Paragon DriveAddressLine1Txt
CityMontvaleCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07645ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$20,621,404GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.IMANET.ORG/CMA_CERTIFICATION.ASPXWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1985FormationYr
Legal Domicile StateNJLegalDomicileStateCd
Activity Or MissionTo develop, administer, and promote certification designed to validate mastery of the relevant body of knowledge and practical skills by management accounting and finance professionals.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$14,992,689PYProgramServiceRevenueAmt
CY Program Service Revenue$19,708,143CYProgramServiceRevenueAmt
PY Investment Income$653,364PYInvestmentIncomeAmt
CY Investment Income$152,832CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$15,646,053PYTotalRevenueAmt
CY Total Revenue$19,860,975CYTotalRevenueAmt
PY Grants And Similar Paid$4,501,185PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$433CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$13,398,614PYOtherExpensesAmt
CY Other Expenses$18,869,020CYOtherExpensesAmt
PY Total Expenses$17,899,799PYTotalExpensesAmt
CY Total Expenses$18,869,453CYTotalExpensesAmt
PY Revenues Less Expenses-$2,253,746PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$991,522CYRevenuesLessExpensesAmt
Total Assets BOY$4,678,282TotalAssetsBOYAmt
Total Assets EOY$7,272,550TotalAssetsEOYAmt
Total Liabilities BOY$1,831,785TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,304,618TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,846,497NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,967,932NetAssetsOrFundBalancesEOYAmt
MissionTo develop, administer, and promote certification designed to validate mastery of the relevant body of knowledge and practical skills by management accounting and finance professionals.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescThe Institute of Certified Management Accountants, Inc. exists to develop and administer the examinations for the Certified Management Accountant (CMA) and Certified Financial Management (CFM) designations. 4,145 CMA certificates were awarded in fiscal year 2017, and active CMA program participants (CMAs and candidates) at fiscal year-end totaled 67,142.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DOREEN REMMENBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2015739000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 Paragon DriveAddressLine1Txt
CityMontvaleCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07645ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Alex c eng cma cfm cpa
member5.007.00Yes (X)$0$1,050$0
Benjamin Mulling CMA cPA CITP
Secretary1.0011.00Yes (X)$0$0$0Yes (X)
Dennis Whitney CMA
treasurer40.00Yes (X)$0$262,401$33,056Yes (X)
Marc P Palker CMA RTRP mba
President1.007.00Yes (X)$0$0$0Yes (X)
Samuel C Weaver PhD CMA CFM FMA
member1.00Yes (X)$0$0$0
Doreen Remmen CMA CAE
CFO0.5041.00$0$261,075$32,219Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$524,526TotReportableCompRltdOrgAmt
Total Other Compensation$65,275TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescCertification Exam programDesc
Business611710BusinessCd
Total Revenue Column$19,708,143TotalRevenueColumnAmt
Related Or Exempt Func Income$19,708,143RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$19,708,143TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$77,925TotalRevenueColumnAmt
Exclusion$77,925ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$835,336SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$760,429SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$74,907SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$74,907TotalRevenueColumnAmt
Exclusion$74,907ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$19,860,975TotalRevenueColumnAmt
Related Or Exempt Func Income$19,708,143RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$152,832ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$433TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,637,294TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$2,843TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$270,154TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,857,005TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$602,525TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$77,188TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$11,287TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
allocated expenses$7,582,944
exam fees$4,803,168
Credential Adminitratio$20,615
plaques & awards$2,115

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,882TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$18,869,453TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$449,608BOYAmt
EOY$155,105EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,840BOYAmt
EOY$7,311EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$51,382LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$51,382LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,224,834BOYAmt
EOY$7,110,134EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,678,282BOYAmt
EOY$7,272,550EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,831,785BOYAmt
EOY$3,304,618EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,831,785BOYAmt
EOY$3,304,618EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,846,497BOYAmt
EOY$3,967,932EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,846,497BOYAmt
EOY$3,967,932EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,678,282BOYAmt
EOY$7,272,550EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$991,522ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$129,913NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,964OtherCostOrOtherBasisAmt
Depreciation$5,964DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$45,418OtherCostOrOtherBasisAmt
Depreciation$45,418DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDue from affiliateDesc
Book Value$7,110,134BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$7,110,134TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$37,710,744TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$129,913NetUnrealizedGainsInvstAmt
Other Revenue$17,722,699OtherRevenueAmt
Revenue Not Reported$17,852,612RevenueNotReportedAmt
Revenue Subtotal$19,858,132RevenueSubtotalAmt
Investment Expenses Not Incld$2,843InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$2,843RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$19,860,975TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$36,582,190TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$17,715,580OtherExpensesIncludedAmt
Expenses Not Reported$17,715,580ExpensesNotReportedAmt
Expenses Subtotal$18,866,610ExpensesSubtotalAmt
Investment Expenses Not Incld2$2,843InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$2,843ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$18,869,453TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 foundations" within the meaning of Section 509(a) of the Code. There was no unrelated business income tax payable for the years ended June 30, 2017 and 2016.
Part XI, Line 2d - Other Adjustments:Related organization revenue 17,924,424. related organization eliminations -201,725.
Part XII, Line 2d - Other Adjustments:Related organization expenses 17,917,305. related organization eliminations -201,725.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionEast Asia and the Pacific - Australia, Brunei, Burma, Cambodia,RegionTxt
Offices0OfficesCnt
Employee0EmployeeCnt
Type Of Activities ConductedProgram ServicesTypeOfActivitiesConductedTxt
Specific Services ProvidedAdministration of certification examSpecificServicesProvidedTxt
Region Total Expenditures$68,441RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continutation Total Office0ContinutationTotalOfficeCnt
Continutation Total Employee0ContinutationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$68,441SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$68,441TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Dennis Whitney CMA
treasurer$0$215,017$0$44,497$0$2,887$0$10,600$0$22,456$0$295,457$0$0
Doreen Remmen CMA CAE
CFO$0$214,009$0$44,179$0$2,887$0$10,600$0$21,619$0$293,294$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 3FormAndLineReferenceDesc
ExplanationThe 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, are reviewed and approved by Independent members of the controlling affiliate's Board after review of comparable data and deliberation. Meetings are contemporaneously recorded.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11bCOPY OF THE RETURN IS PROVIDED TO THE FULL BOARD PRIOR TO FILING.
Form 990, Part VI, Section B, line 12cBoard members, officers and key employees, if any, review and sign a conflict of Interest statement and disclosure in accordance with the policies and procedures of controlling affiliate (Institute of Management Accountants, Inc ) CEO and Board Chair of Ethics Committee of 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 affiliate's Code of Ethics Policy Include disciplinary action up to and including expulsion.
Form 990, Part VI, Section B, line 15THE 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 AFFILIATE'S 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 19The consolidated audited financial statements and conflict of Interest policy of controlling affiliate (Institute of Management Accountants, Inc), and entity's governing documents and Form 1024 are available on the controlling affiliate's website. The entity's form 990 is available on Guidestar website and upon written request.
Form 990 XII line 2c explanationThe Organization has a committee responsible for the oversight of the audit as well as the selection of the independent accountant.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
Institute of Management Accountants Inc
10 Paragon DriveMontvaleNJ07645222659674Accounting Education and Membership SupportNJ501(c)3Line 10None0
Institute of Management Accountants Memonal Education Fund Inc
10 Paragon DriveMontvaleNJ07645222673344Accounting Research, scholarship and educationNJ501(c)3Line 12a, IInstitute of Management Accountants Inc0
IMA Research Foundation Inc
10 Paragon DriveMontvaleNJ07645223323222Accounting ResearchNJ501(c)3Line 7Institute of Management Accountants Inc0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1IMA SERVICES INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 PARAGON DRIVEAddressLine1Txt
CitymontvaleCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07645ZIPCd
FieldValueIRS element (for citing)
EIN271144394EIN
Primary ActivitiesPROMOTION OF EDUCATIONAL SERVICESPrimaryActivitiesTxt
Legal Domicile StateNJLegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Entity TypeCEntityTypeTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Institute of Management Accountants IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeETransactionTypeTxt
Involved$2,655,300InvolvedAmt
Method Of Amount DeterminationFmvMethodOfAmountDeterminationTxt

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